1 
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GIFT  OF 


DOCUMENT* 

OPPT 


B061  ''IZ  W  IVd 
•\  -j^'as 


UNIFORM  SYSTEM  OF  ACCOUNTS 

FOR 
GAS  COMPANIES 

AS  PRESCRIBED  BY 

THE  PUBLIC  SERVICE  COMMISSION 
OF  WASHINGTON 


FIRST  ISSUE 

EFFECTIVE  JANUARY  1,  1913 


OLYMPIA 

1913 


THE  IVY  PRESS.  SEATTLE. 


UNIFORM  SYSTEM  OF  ACCOUNTS 

FOR 
GAS  COMPANIES 

AS  PRESCRIBED  BY 

THE  PUBLIC  SERVICE  COMMISSION 
OF  WASHINGTON 


FIRST  ISSUE 

EFFECTIVE  JANUARY  1,  1913 


OLYMP1A 
1913 


*§& 

' 


INTRODUCTION. 

This  uniform  classification  of  accounts  was  formulated  and 
prescribed  in  accordance  with  Section  78  of  The  Public  Service 
Commission  law  of  the  State  of  Washington,  which  contains  the 
following  language : 

"The  commission  may,  in  its  discretion,  for  the  pur- 
pose of  enabling  it  to  better  carry  out  the  provisions  of 
this  act,  prescribe  the  period  of  time  within  which  all 
public  service  companies  subject  to  the  provision  of  this 
act  shall  have,  as  near  as  may  be,  a  uniform  system  of 
accounts,  and  the  manner  in  which  the  accounts  shall  be 
kept." 

"The  commission  may,  in  its  discretion,  prescribe  the 
forms  of  any  and  all  accounts,  records  and  memoranda  to 
be  kept  by  the  public  service  companies,  including  the 
accounts,  records  and  memoranda  of  the  movement  of 
traffic,  sales  of  its  product,  the  receipts  and  expenditures 
of  money." 

Realizing  that  the  Interstate  Commerce  Commission  has  pre- 
eminent jurisdiction  over  interstate  rail  and  water  carriers,  and 
over  telephone  and  telegraph  companies  which  handle  interstate 
business,  and  as  that  body  has  prescribed  a  standard  classification 
of  accounts  for  utilities  coming  under  its  jurisdiction,  we  do  not 
see  the  necessity  of  adopting  any  system  of  accounts  for  such 
utilities,  other  than  those  prescribed  by  the  Interstate  Commerce 
Commission.  While  these  classifications,  if  altered  somewhat, 
might  better  coincide  with  local  conditions,  yet  at  the  same  time 
it  is  not  thought  desirable  to  formulate  any  system  of  accounts 
which  do  now,  or  will  in  the  future,  conflict  with  those  prescribed 
by  Federal  authorities.  Consequently,  the  classifications  as  pre- 
pared by  us  cover  only  the  following  utilities  : 

Gas  Companies, 
Light  and  Power  Companies, 
Water  Companies, 
Irrigation  Companies. 

In  formulating  this  system  of  accounts  it  was  not  the  inten- 
tion that  the  same  should  be  considered  as  a  mere  exercise  of 
authority,  or  that  they  should  impose  any  unreasonable  or  undue 
burden  upon  the  utilities  themselves.  A  system  was  sought  which 

274039 


would  not  only  funm-h  the  corn-mission  and  the  public  with  the 
desired  information,  but  which  would  also  meet  with  the  approval 
of  the  utilities  within  the  state.  These  questions  are  of  equal 
importance.  For  this  reason  it  was  deemed  advisable  to  invite  the 
assistance  of  the  utilities,  and  this  course  was  productive  of  the 
most  satisfactory  results.  The  local  associations  maintained  by 
the  utilities  appointed  committees  to  confer  with  the  commission, 
and  the  aid  of  these  committees  was  of  great  value.  A  system  of 
accounting  is  too  often  confused  with  a  mere  scheme  of  book- 
keeping. The  latter  affects  only  the  clerical  force  of  the  accounting 
department ;  the  former  is  of  equal  importance  to  all  departments  ; 
so  in  preparing  this  classification,  officials  in  charge  of  many  dif- 
ferent departments  were  consulted,  in  order  to  learn  how  the  pro- 
posed classification  would  affect  their  daily  work.  This  course  led 
to  the  formulation  of  an  accounting  system  which  is  technically 
correct,  and  at  the  same  time  entirely  practicable. 

While  it  is  almost  impossible  to  prepare  a  classification  of  this 
nature  and  not  infringe  upon  similar  classifications  drawn  by  other 
regulatory  bodies,  and  while  we  are  frank  to  admit  that  we  found 
such  classifications  of  great  value,  and  were  guided  by  them  to  a 
certain  extent,  yet  it  was  our  idea  to  prepare  a  classification  which 
would  fill  the  needs  of  local  utilities,  regardless  of  what  had  been 
done  in  other  states.  It  was  our  intention  to  formulate  a  system 
of  accounts  which  could  be  easily  adopted  by  the  utilities,  and  be 
readily  comprehended  by  all  concerned,  and  at  the  same  time  per- 
mit of  flexibility  without  distorting  the  desired  facts.  It  was  here 
that  the  assistance  of  the  utilities  was  of  the  utmost  importance. 
Officials  of  both  large  and  small  companies  volunteered  informa- 
tion as  to  the  manner  in  which  their  accounts  are  kept  at  the 
present  time,  so  that  the  probable  effect  upon  existing  conditions 
was  readily  noted.  This  course  permitted  us  to  prepare  an  adapt- 
able classification,  as  well  as  a  practical  one. 

We  wish  to  extend  our  thanks  to  the  utilities,  the  municipal 
and  state  officials,  and  to  many  other  interested  parties,  for  their 
vnhiai.le  assistance  in  preparing  this  classification  of  accounts. 

THE  PUBLIC  SERVICE  COMMISSION 
OF  WASHINGTON, 

GEORGE  A.  LEE,  Chairman, 
HARRY  E.  WILSON,  Member, 
JESSE  S.  JONES,  Member. 

December  15,  1912. 

[41 


GENERAL    INSTRUCTIONS. 

For  convenience  in  handling  this  system  of  accounts,  the 
gas  companies  within  the  state  are  divided  into  three  classes,  as 
follows : 

Class  A.  Companies  having  a  gross  annual  operating  revenue 
or  $100,000  or  more. 

Class  B.  Companies  having  a  gross  annual  operating  revenue 
of  less  than  $100,000  and  more  than  $25,000. 

Class  C.  Companies  having  a  gross  annual  operating  revenue 
of  $25,000  or  less. 

To  each  class  is  assigned  a  system  of  accounts,  which  repre- 
sents the  minimum  number  of  accounts  which  each  company  of 
that  class  shall  carry.  Any  company  may  use  the  accounting 
system  prescribed  for  companies  of  the  next  higher  class,  and  may 
subdivide  any  account  into  such  subdivisions  as  are  necessary  to 
its  operations. 

This  classification  was  first  prepared  for  Class  A  companies, 
the  definitions  being  drawn  with  the  idea  of  consolidation.  The 
Class  A  accounts  were  then  condensed  for  use  of  Class  B  and 
Class  C  companies,  these  condensed  classifications  being  inserted 
directly  after  the  Class  A  classification.  It  will  be  noted  that  the 
consolidation  of  accounts  does  not  in  any  manner  affect  the  defini- 
tions of  accounts.  The  printed  text  provides  a  definition  for  each 
of  the  maximum  number  of  accounts  to  be  used  by  vClass  A  com- 
panies. And  as  these  accounts  are  consolidated  for/use  of  Class  B 
and  Class  C  companies  all  of  the  items  mentioned  in  the  definitions 
of  the  several  accounts  will  be  charged  or  credited  to  the  consoli- 
dated account. 

It  is  not  incumbent  upon  the  utilities  to  divide  the  Capital 
Account  as  of  December  31,  1912,  among  the  different  Capital 
Accounts  as  prescribed  by  this  classification.  Utilities  may  have 
this  privilege,  however,  if  they  desire  to  make  such  a  division. 
It  is  presumed  that  all  utilities  will  have  some  segregation  of  their 
Plant  Account,  and  this  segregation  should  not  be  lost  sight  of, 
as  it  is  at  all  times  desirable  to  know  what  constitutes  the  property 
carried  under  the  head  of  "Property  and  Plant."  In  case,  there- 
fore, that  the  different  Plant  Accounts  are  transferred  into  the 

t5] 


account  "Fixed  Capital  as  of  December  31,  1912",  the  journal 
entry  recording  the  transfer  should  show  this  division  clearly. 

In  case  a  company  operates  in  more  than  one  municipality,  or 
serves  territory  lying  outside  of  the  corporate  limits  of  the  same, 
separate  and  distinct  accounts  shall  be  kept  for  each  municipality, 
in  so  far  as  is  practicable.  The  territory  lying  outside  of  the 
corporate  limits  of  municipalities  shall  be  divided  into  convenient 
districts,  and  separate  accounts  shall  be  kept  for  such  districts. 


[6] 


Classification  of  Construction  and 

Equipment  Accounts  for 

Gas  Companies 


Classification  of  Construction  and 
Equipment  Accounts 

for 
Gas  Companies 


Class  A  'Companies 


A.     INTANGIBLE    CAPITAL. 

No.  1.  Organization. 

No.  2.  Franchises. 

No.  3.  Patent  Rights,  Licenses,  etc. 

No.  4.  Other  Intangible  Capital. 

B.     TANGIBLE    CAPITAL. 
I.     Lands  Used  in  Operation  of  Property. 

No.  5.  Gas  Works  Land. 

No.  6.  Transmission  System  Land. 

No.  7.  Distribution  System  Land. 

No.  8.  Stores  Department  Land. 

No.  9.  Utility  Equipment  Land. 

No.  10.  General  Office  Land. 

No.  11.  Land  Devoted  to  other  Operations. 

II.     Buildings,  Fixtures  and  Grounds  Used  in  Operation 

of  Property. 

No.  12.     Gas  Works  Buildings,  Fixtures  and  Grounds. 
No.  13.     Transmission  Buildings,  Fixtures  and  Grounds. 
No.  14.     Distribution  Buildings,  Fixtures  and  Grounds. 
No.  15.     Stores  Department  Buildings  Fixtures  and 

Grounds. 
No.  16.     Utility  Equipment  Buildings,  Fixtures  and 

Grounds. 


No.  17.  General  Office  Buildings,  Fixtures  and  Grounds. 

No.  18.  Other  Buildings,  Fixtures  and  Grounds  Devoted 
to  Operation. 

III.     Equipment. 

No.  19.  Coal  Gas  Apparatus. 

No.  20.  Water  Gas  Apparatus. 

No.  21.  Oil  Gas  Apparatus. 

No.  22.  Boiler  Plant  Equipment. 

No.  23.  Transmission  Mains. 

No.  24.  Distribution  Mains. 

No.  25.  Outlying  Holders,  Boosters  and  Regulators. 

No.  26.  Services. 

No.  27.  Meters  and  Service  Regulators. 

No.  28.  Commercial  Lamps  and  Lamp  Equipment. 

No.  29.  Municipal  Lamps  and  Lamp  Equipment. 

No.  30.  Telephone  Lines  and  Equipment. 

No.  31.  Stores  Department  Equipment. 

No.  32.  Utility  Equipment. 

No.  33.  Miscellaneous  Equipment. 

No.  34.  Furniture  and  Office  Appliances. 

IV.     General  Expenditures. 

No.  35.  Engineering  and  Superintendence. 

No.  36.  Law  Expense. 

No.  37.  Injuries  and  Damages. 

No.  38.  Taxes. 

No.  39.  Interest. 

No.  40.  Discount  on  Securities. 

No.  41.  Miscellaneous  Expenditures. 

No.  42.  Cost  of  Plant  Purchased.     (In  Lieu  of  Plant 
Constructed.) 


[  10  i 


TEXT    OF    CLASSIFICATION    OF    CONSTRUCTION 
AND   EQUIPMENT  ACCOUNTS. 

Note. — The  following  classification  relates  to  plant 
accounts  to  be  opened  on  and  after  January  1,  1913. 
When  property  charged  to  these  accounts  is  replaced  or 
abandoned  on  account  of  deterioration,  obsolescence  or 
casualties,  the  account  affected  shall  be  credited  with  the 
actual  cost  of  such  property,  making  a  corresponding 
charge  to  Replacement  Reserve. 

Note. — When  property  installed  prior  to  January  1, 
1913,  is  replaced  or  abandoned  on  account  of  deteriora- 
tion, obsolescence  or  casualties,  the  original  cost,  or  if 
such  is  not  available,  the  estimated  original  cost,  shall  be 
credited  to  "Fixed  Capital  as  of  December  31,  1912." 
(See  page  101.) 

Fixed  Capital  Defined. — By  the  Fixed  Capital  of  a  corpora- 
tion is  meant  the  property  both  tangible  and  intangible,  which  is 
devoted  to  the  accomplishment  of  the  principal  purposes  of  its 
business  and  which  has  an  expectation  of  life  in  service  of  more 
than  one  year  from  date  of  installation  in  service  (exception  being 
made  in  the  case  of  hand  tools  and  other  small  portable  tools  that 
may  be  lost  or  stolen). 

The  Cost  of  all  properties  acquired  or  held,  not  for  use  in 
present  operations,  should  be  charged  to  the  appropriate  Invest- 
ment Account. 

Cost  of  Fixed  Capital. — The  term  "Cost"  as  used  in  the  texts 
for  fixed  capital  accounts  means  the  Original  cost  to  the  corpora- 
tion. It  includes  not  only  the  costs  of  labor,  materials  and  supplies 
directly  employed  or  consumed  in  the  construction  and  installation 
of  property  classed  as  fixed  capital,  but  also  the  cost  of  preliminary 
plans  and  surveys  and  such  portion  of  the  expenses  for  engineer- 
ing and  plant  supervision  and  general  expenses  as  may  be  charge- 
able to  the  fixed  capital  accounts  under  an  equitable  plan  for  the 
apportionment  of  such  expense. 

When  any  property  or  plant  included  in  fixed  capital  accounts 
is  retired  from  service,  the  proper  accounts  shall  be  credited  with 
the  actual  cost  of  the  same. 


[ii] 


A.     INTANGIBLE    CAPITAL. 

No.  1.     Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the 
privilege  of  incorporation  and  all  fees  and  other  expenditures  inci- 
dent to  organizing  the  gas  utility.  This  includes  the  cost 
of  preparing  and  distributing  prospectuses,  cost  of  soliciting  sub- 
scriptions for  securities,  cash  fees  paid  to  promoters,  and  the  cost 
of  their  services  in  organizing  the  enterprise;  attorneys'  fees, 
cost  of  preparing  and  issuing  certificates  of  stock,  and  cost  of 
procuring  certificates  of  convenience  and  necessity,  and  other 
similar  expenses. 

Expenses  incident  to  an  increase  of  the  capital  stock,  and  the 
negotiation  and  sale  of  stock  thereunder,  and  expenses  of  prepar- 
ing and  filing  certificates  of  amendment  to  the  articles  of  incor- 
poration, shall  be  charged  to  this  account. 

Discount  on  bonds  or  capital  stock  shall  not  be  charged  to 
this  account,  but  shall  be  charged  to  the  account  Discount  on 
Securities. 

No.  2.     Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  State,  or 
to  a  political  subdivision  thereof,  in  consideration  for  any  fran- 
chise deemed  necessary  to  the  conduct  of  the  gas  utility  service. 

Expenses  in  procuring  franchises  covering  additional  terri- 
tory, to  be  operated  as  a  part  of  the  existing  system,  may  be 
charged  to  this  account. 

If  any  such  franchise  is  acquired  by  purchase,  the  charge  to 
this  account,  in  respect  thereof,  shall  not  exceed  the  amount  so 
actually  paid  therefor  by  the  gas  utility  to  its  assignors.  If  any 
franchise  has  a  life  of  not  more  than  one  year  after  the  day  when 
it  is  placed  in  service,  or  in  effect,  it  shall  not  be  charged  to  this 
account,  but  to  Operating  Expense  Account  104 — Miscellaneous 
General  Expense. 

No.  3.     Patent  Rights,  Licenses,  Etc.  . 

Charge  to  this  account  the  cost  of  all  rights,  licenses,  etc., 
having  a  life  of  more  than  one  year  from  the  date  when  placed  in 
service,  acquired  by  the  utility  in  or  under  valid  patent  grants  by 
the  United  States  to  inventors  for  inventions  and  discoveries 
which  are  necessary  or  valuable  to  the  economical  conduct  of  the 

gas  business. 

[12  ] 


No.  4.     Other  Intangible  Capital. 

Charge  to  this  account  the  cost  of  all  other  intangible  property 
not  included  in  the  foregoing  accounts. 

B.     TANGIBLE    CAPITAL. 
I.     Lands  Used  in  Operation  of  Property. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall 
be  charged  the  cost  of  all  land  used  and  useful  in  the  operation  of 
the  gas  utility,  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price, 
the  cost  of  registration  of  title,  cost  of  examination  of  title,  sur- 
veyors' and  notaries'  fees,  purchasing  agents'  commissions,  the 
fees  and  taxes  accrued  to  date  of  transfer  of  title,  and  all  liens 
upon  title  acquired ;  also  the  cost  of  obtaining  consents  and  pay- 
ments for  abutting  property  damages,  and  all  legal  and  other 
expenses  in  connection  with  condemnation  proceedings.  The  cost 
of  any  buildings,  fixtures  and  improvements  made  to  the  land 
purchased,  must  not  be  charged  to  these  accounts.  If  at  the  time 
of  acquisition  of  any  interest  in  land  it  extends  to  buildings,  or 
other  improvements  thereon,  which  improvements  are  devoted  by 
the  gas  utility  to  its  gas  service,  and  the  contract  of  acquisition 
does  not  determine  the  price  of  such  buildings  or  improvements, 
the  estimated  cost  of  such  buildings  or  improvements  shall  be 
charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 
Account,  and  excluded  from  the  Land  Account.  If  such  improve- 
ments are  not  devoted  to  operations,  but  are  held  as  investment, 
the  estimated  cost  of  such  improvements  shall  be  charged  to  an 
appropriate  Investment  Account. 

When  any  tract  or  parcel  of  land  is  used  jointly  by  two  or 
more  departments,  the  cost  of  the  same  shall  be  divided  on  some 
equitable  basis,  and  charged  to  the  appropriate  accounts. 

No.  5.     Gas  Works  Land. 

Charge  to  this  account  the  cost  of  all  land,  as  above  defined, 
occupied  by  gas  producing  plants,  together  with  all  land  used  and 
useful  in  connection  with  the  gas  works. 

No.  6.     Transmission  System  Land. 

Definition. — The  transmission  system  consists  of 
those  high  pressure  mains,  together  with  necessary  regu- 
'aHnjj-  devices,  whose  principal  function  J«  *n 

[13] 


gas  in  large  quantities  to  other  gas  utilities,  or  to  adjacent 
municipalities. 

Charge  to  this  account  the  cost  of  all  land,  as  above  defined, 
used  and  useful  in  connection  with  the  transmission  system. 

No.  7.     Distribution  System  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
used  and  useful  in  connection  with  the  distribution  system,  includ- 
ing land  for  outlying  holders. 

No.  8.     Stores  Department  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  by  storage  buildings  and  structures,  or  used  as  storage 
yards. 

No.  9.     Utility  Equipment  Land. 

Charge  to  this  account  the  cost  of  all  land,  as  above  defined, 
occupied  exclusively  by  barns,  stables,  and  automobile,  vehicle  and 
other  utility  equipment  storage  structures. 

No.  10.     General  Office  Land. 

Charge  to  this  account  the  cost  of  all  land,  as  above  defined, 
occupied  by  general  and  branch  office  buildings  of  the  gas  utility. 

No.  11.     Land  Devoted  to  Other  Operations. 

Charge  to  this  account  the  cost  of  all  land,  as  above  defined, 
not  included  in  the  preceding  accounts. 

II.     Buildings,  Fixtures  and  Grounds  Used  in  Operation 

of  Property. 

Note. — This  account  should  not  include  the  cost  of 
land  or  real  estate.  The  word  "grounds"  signifies  im- 
provements to  land,  such  as  fences,  walks,  parking,  etc. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  on 
the  land  used  and  useful  in  the  production,  distribution  and  sale  of 
gas,  and  all  operations  incidental  thereto. 

Such  buildings,  structures  and  improvements  include  gas 
plant  structures,  general  office  buildings,  coal  and  other  fuel 

[14] 


sheds  and  storage  buildings  and  structures,  barns,  stables,  and 
all  fixtures  attached  to  such  buildings  and  a  permanent  part 
thereof,  together  with  fences,  walks,  drives  and  grading  and  im- 
provement of  grounds. 

Machinery  foundations  and  settings  if  designed  as  a  part  of 
the  permanent  construction  of  the  building  and  independent  of 
their  use  in  connection  with  any  particular  unit  of  equipment,  shall 
be  charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 
Account.  If,  however,  such  foundations  and  settings  are  prepared 
especially  for  certain  units  of  equipment  and  designed  to  last  no 
longer  than  such  unit,  their  cost  will  be  charged  to  the  appropriate 
Equipment  Account. 

When  any  building  or  improvement  to  the  same  is  used 
jointly  by  two  or  more  departments,  the  cost  of  the  same  shall  be 
divided  on  some  equitable  basis,  and  charged  to  the  appropriate 
accounts. 

No.  12.     Gas  Works  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  production  of  gas  and  all  buildings  and 
structures  incidental  thereto ;  together  with  permanent  founda- 
tions for  machinery  and  apparatus,  appurtenant  walks,  fences, 
drives,  tramways  and  all  fixtures  permanently  attached  thereto 
and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  gas  production. 

No.  13.     Transmission  Buildings,  Fixtures  and  Grounds.* 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  transmission  system,  including  permanent 
foundations  and  settings  for  machinery  and  apparatus,  appurte- 
nant walks,  fences,  drives  and  all  fixtures  permanently  attached  to 
such  structures  and  made  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  transmission  work. 

No.  14.     Distribution  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  distribution  system,  including  permanent 

*See  definition  on  page  75. 

[16] 


foundations  and  settings  for  machinery  and  apparatus,  appurte- 
nant walks,  fences,  drives  and  all  fixtures  permanently  attached  to 
such  structures  and  made  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  distribution  work. 

No.  15.     Stores  Department  Buildings,  Fixtures  and 
Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  stores  purposes,  appurtenant  walks,  fences, 
drives  and  all  fixtures  permanently  attached  to  such  structures  and 
made  a  part  thereof. 

No.  16.     Utility  Equipment  Buildings,  Fixtures  and 
Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  exclusively  to  stable,  barn,  garage  or  other  utility 
equipment  purposes,  appurtenant  walks,  fences,  drives,  and  all 
fixtures  permanently  attached  to  such  structures  and  made  a  part 
thereof. 

No.  17.     General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  and  branch  office  purposes,  appurte- 
nant walks,  fences,  drives,  and  all  fixtures  permanently  attached  to 
such  structures  and  made  a  part  thereof. 

No.  18.     Other  Buildings,  Fixtures  and  Grounds  Devoted 
to  Operation. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  operation,  not  included  in  any  of  the  preceding 
departmental  Buildings,  Fixtures  and  Grounds  Accounts. 

III.     Equipment. 

Note. — When  any  apparatus,  such  as  storage  hold- 
ers, station  meters,  boiler  and  engine  room  equipment, 
etc.,  is  used  in  connection  with  the  manufacture  of  more 
than  one  kind  of  gas,  the  cost  of  such  equipment  shall  be 
divided  on  some  equitable  basis,  and  charged  to  the 
appropriate  accounts. 

[  16] 


No.  19.     Coal  Gas  Apparatus. 

Charge  to  this  account  the  cost  of  all  coal  gas  production 
-apparatus.  This  includes  benches,  gas  and  steam  engines  and  tur- 
bines devoted  to  the  production  of  coal  gas ;  purifying  apparatus, 
such  as  washers,  scrubbers,  purifiers  and  other  auxiliary  equip- 
ment ;  condensers,  exhausters,  station  meters,  apparatus  for  charg- 
ing retorts,  bench  fuel  economizers,  apparatus  for  handling  coal 
gas  making  materials  and  residuals ;  storage  holders  at  works  and 
holder  accessory  apparatus,  including  the  specially  provided 
foundations  and  settings  of  such  apparatus. 

No.  20.     Water  Gas  Apparatus. 

Charge  to  this  account  the  cost  of  all  water  gas  production 
apparatus.  This  includes  the  cost  of  all  water  gas  generators,  gas 
and  steam  engines  and  turbines  devoted  to  the  production  of  water 
gas ;  purifying  apparatus,  such  as  washers,  scrubbers,  purifiers  and 
other  auxiliary  equipment ;  condensers,  exhausters,  station  meters, 
apparatus  for  handling  water  gas  making  materials  and  residuals ; 
gas  oil  storage  tanks,  storage  and  relief  holders  at  works  and 
holder  accessory  apparatus,  including  the  specially  provided 
foundations  and  settings  of  such  apparatus. 

No.  21.     Oil  Gas  Apparatus. 

Charge  to  this  account  the  cost  of  all  oil  gas  production 
apparatus.  This  includes  retorts,  gas  and  steam  engines  and  tur- 
bines devoted  to  the  production  of  oil  gas;  purifying  apparatus, 
such  as  washers,  scrubbers,  purifiers  and  other  auxiliary  equip- 
ment; condensers,  exhausters,  station  meters,  apparatus  for 
handling  oil  gas  making  materials  and  residuals  ;  oil  storage  tanks, 
storage  holders  at  works  and  holder  accessory  apparatus,  includ- 
ing the  specially  provided  foundations  and  settings  of  such 
apparatus. 

No.  22.     Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to 
the  generation  of  steam.  This  includes  furnaces,  boilers,  boiler 
fittings,  metal  stacks  and  breechings,  feed  pumps,  water  feed  pip- 
ing, injectors,  economizers,  feed  water  heaters,  super-heaters, 
valves,  flues,  steam  piping,  boiler  water  purification  equipment, 
mechanical  stokers,  cranes,  coal  and  ash  conveyors,  steam  traps, 

[17] 


crushers,  and  similar  auxiliary  equipment  in  the  boiler  plant,  in- 
cluding the  specially  provided  foundations  and  settings  of  such 
apparatus. 

No.  23.     Transmission  Mains.* 

Charge  to  this  account  the  cost  of  transmission  mains  in  place, 
from  the  production  plant  to  the  distribution  system. 

No.  24.     Distribution  Mains. 

Charge  to  this  account  the  cost  of  all  distribution  mains  in 
place,  from  holder  or  transmission  line  valves  to  their  termination. 

Note. — Utilities  desiring  to  keep  separate  the  costs  of 
Commercial  and  Municipal  distribution  system  equipment 
may  sub-divide  this  account  for  that  purpose. 

No.  25.     Outlying  Holders,  Boosters  and  Regulators. 

Charge  to  this  account  the  cost  of  all  holders  at  outlying 
stations,  including  tanks,  foundations,  frame-work,  etc.,  inlet  and 
outlet  valves  of  such  holders  and  pumping  equipment  appurtenant 
thereto.  Also  all  district  regulators  installed  as  a  part  of  the 
Distribution  System. 

No.  26.     Services. 

(a)  OUTSIDE   SERVICES. 

Charge  to  this  account  the  cost  of  service  pipes  in  place 
from  the  transmission  or  distribution  mains,  or  from  another 
service  pipe,  to  the  consumer's  meter,  including  all  necessary 
pipe  fittings  and  valves. 

(b)  INSIDE  SERVICES. 

Charge  to  this  account  the  cost  of  extending  service  pipes 
beyond  the  consumer's  meter. 

Note. — When  Consumers  are  required  to  pay  part  or  all 
of  the  cost  of  services,  only  that  portion  of  the  cost  not 
chargeable  to  the  consumers  is  chargeable  to  this  account. 

Note. — Utilities  desiring  to  keep  separate  the  costs  of 
Commercial  and  Municipal  services  may  sub-divide  this 
account  for  that  purpose. 

*See  definition  on  page  Jj. 

[18] 


No.  27.     Meters  and  Service  Regulators. 

Charge  to  this  account  the  cost  of  all  meters  used  for  deter- 
mining the  amount  of  gas  delivered  to  consumers.  Charge  also 
to  this  account  the  cost  of  regulators  installed  in  connection  with 
consumers'  services. 

Utilities  desiring  to  charge  the  first  cost  of  setting  meters 
and  regulators  to  operating  expense  should  charge  the  same  to 
Operating  Expense  Account  83 — Meters  and  Service  Regulators. 

No.  28.     Commercial  Lamps  and  Lamp  Equipment. 

Charge  to  this  account  the  cost  of  all  arc  lamps  and  all  lamp 
fixtures  and  equipment  devoted  to  commercial  lighting. 

Utilities  desiring  to  charge  all  or  any  portion  of  the  first  cost 
of  installing  commercial  lamps  or  lamp  equipment  to  operating 
expense  should  charge  the  same  to  Operating  Expense  Account 
90 — Commercial  Arc  Lamps. 

No.  29.     Municipal  Lamps  and  Lamp  Equipment. 

Charge  to  this  account  the  cost  of  all  lamps  and  all  lamp 
fixtures  and  equipment  devoted  to  municipal  street  lighting. 

Utilities  desiring  to  charge  all  or  any  portion  of  the  first  cost 
of  installing  commercial  lamps  or  lamp  equipment  to  operating- 
expense  should  charge  the  same  to  Operating  Expense  Account 
91 — Municipal  Arc  Lamps. 

No.  30.     Telephone  Lines  and  Equipment. 

Charge  to  this  account  the  cost  of  all  telephone  lines  and  their 
equipment,  including  telephone  switchboards,  instruments,  poles, 
cross-arms,  insulators,  wire,  etc. 

No.  31.     Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  Stores 
Department,  including  loading  and  unloading  machinery,  derricks, 
cranes,  hoists,  and  conveying  apparatus. 

No.  32.     Utility  Equipment. 

Charge  to  this  account  the  cost  of  all  utility  equipment,  includ- 
ing wagons,  drays,  trucks,  harness,  horses,  automobiles,  bicycles, 
motorcycles,  etc.,  where  it  is  the  practice  of  the  utility  to  charge 
such  items  to  Capital  Account. 

[19] 


No.  33.     Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  included  in  any  of 
the  preceding  accounts,  including  shop  tools  and  appliances, 
engineering  and  laboratory  tools  and  instruments  and  other 
miscellaneous  equipment. 

Small  hand  tools,  because  of  their  liability  to  loss  and  theft, 
and  their  rapid  consumption,  should  be  charged  to  Operating 
Expenses. 

No.  34.     Furniture  and  Office  Appliances. 

Charge  to  this  account  the  cost  of  all  furniture,  furnishings 
and  appliances  in  offices,  plants,  boarding  houses,  employes' 
dwellings,  etc. 

IV.     General  Expenditures. 
No.  35.     Engineering  and  Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  engineers, 
draftsmen  and  superintendents  on  preliminary  and  construction 
work,  when  such  disbursements  cannot  be  charged  to  other  specific 
Capital  Accounts. 

No.  36.     Law  Expense. 

Charge  to  this  account  all  law  expenses  incurred  during  the 
period  of  construction.  This  includes  salaries  and  expenses  of 
counsel  and  attorneys,  their  clerks  and  assistants,  etc. ;  charge 
also  with  the  cost  of  law  books ;  printing  briefs,  legal  forms  and 
testimony  reports ;  fees  and  retainers  of  counsel  and  attorneys ; 
court  costs ;  notarial  and  witness  fees ;  expenses  of  taking  deposi- 
tions, and  general  law  and  court  expenses  during  construction ; 
expenses  of  arbitrators  of  disputed  points  will  also  be  charged  to 
this  account. 

When  any  of  the  expenditures  above  enumerated  can  be 
charged  directly  to  the  account  for  which  they  were  incurred  they 
shall  be  so  charged. 

No.  37.     Injuries  and  Damages. 

Charge  to  this  account  all  expenditures  on  account  of  damage 
to  or  destruction  of  property,  other  than  that  owned  by  the  utility, 
attributable  to  construction;  and  all  expense  incident  to  the  injury 
or  death  of  employes  or  other  persons  for  which  injury  or  death 

[20] 


the  utility  is  held  liable  or  for  which  allowances  are  made.  This 
includes  such  items  of  expense  as  judgments  and  court  costs,  pro- 
portion of  salaries  and  expenses  or  fees  of  physicians  and  sur- 
geons, expenses  for  nurses,  hospitals  and  undertakers,  medical  and 
surgical  supplies,  contributions  to  hospitals  during  the  period  of 
construction,  transportation  of  injured  persons,  wages  and  salaries 
paid  to  employes  while  disabled,  salaries  and  expenses  of  the 
utility's  claim  agents,  adjusters  and  other  assistants  and  the  com- 
pensation of  counsel  or  attorneys  engaged  in  the  defense  and 
settlement  of  damage  suits. 

No.  38.     Taxes. 

Charge  to  this  account  all  taxes  and  assessments  levied  and 
paid  on  property  belonging  to  the  gas  utility  while  under  construc- 
tion and  before  the  plant  has  begun  operations,  except  special 
assessments  of  street  and  other  improvements,  such  as  grading, 
curbing,  paving,  sidewalks,  sewer,  etc.,  which  shall  be  charged  to 
the  account  to  which  the  property  benefited  has  been  charged. 

No.  39.     Interest. 

Charge  to  this  account  all  interest  on  loans  obtained  and  on 
notes  issued  for  money  borrowed  for  construction  purposes,  and 
on  overdue  payments  to  contractors  or  other  creditors ;  also 
exchange  on  drafts. 

Charge  also  to  this  account  all  interest,  paid  or  accrued  dur- 
ing construction,  on  bonds  and  other  securities. 

Credit  to  this  account  all  interest  received  on  moneys  acquired 
for  purposes  of  construction  or  purchase  of  equipment. 

No.  40.     Discount  on  Securities. 

To  this  account  may  be  charged  the  discount  on  bonds  and 
capital  stock  sold  or  issued.  Special  sub-accounts  may  be  kept  for 
each  class  of  securities. 

No.  41.     Miscellaneous  Expenditures. 

Charge  to  this  account  the  salaries  and  expenses  of  executive 
and  general  officers  of  the  plant  under  construction,  clerks  in 
general  offices  engaged  on  construction  accounts  or  work;  rents, 
repairs  and  expenses  of  offices  when  rented  for  construction  pur- 
poses, insurance  during  construction,  and  all  other  capital  expedi- 
tures  not  chargeable  to  any  of  the  preceding  Capital  Accounts. 

No.  42.     Cost  of  Plant  Purchased.     (In  Lieu  of  Plant 
Constructed.) 

Charge  to  this  account  the  cost  of  gas  plants  purchased. 

[21  ] 


AND  EQUIPMENT  ACCOUNTS 
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Stores  Department  B 
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General  Office  Buildii 

Other  Buildings,  Fixl 

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Classification   of  Revenue  Accounts 

for 
Gas  Companies 


Classification  of  Revenue  Accounts 

for 
Gas  Companies 


Class  A  Companies 

A.     OPERATING    REVENUES. 

No.  1.  Commercial  Heat  and  Light — Metered. 

No.  2.  Commercial  Heat  and  Light — Flat  Rate. 

No.  3.  Commercial  Heat  and  Light — Prepaid. 

No.  4.  Commercial  Power. 

No.  5.  Industrial. 

No.  6.  Municipal  Street  Lighting. 

No.  7.  Municipal  Building  Heat  and  Light. 

No.  8.  Municipal  Power. 

No.  9.  Sales  to  Other  Gas  Utilities. 

No.  10.  Miscellaneous. 

B.     NON-OPERATING    REVENUES. 

No.  11.  Profit  on  Merchandise  Sales  and  Jobbing. 

No.  12.  Rents  from  Arc  Lamps  and  Appliances. 

No.  13.  Rents  from  Real  Estate  and  Buildings. 

No.  14.  Interest  on  Deposits. 

No.  15.  Interest  and  Dividends  on  Securities  Owned. 

No.  16.  Miscellaneous. 

A.     OPERATING    REVENUES. 

Xotc. — Utilities  should  carry  their  revenue  accounts 
in  such  a  manner  that  during  any  period  of  time  it  will 
be  possible  to  readily  ascertain  the  aggregate  revenue 
obtained  from  minimum  rates  paid  by  consumers  using 
less  than  the  equivalent  supply  of  gas,  and  the  aggregate 
quantity  of  gas  used  by  such  consumers. 

No.  1.     Commercial  Heat  and  Light — Metered. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of 
metered  gas  supplied  for  heat  and  light,  except  as  provided  in 
Account  No.  5,  Industrial;  Account  No.  6,  Municipal  Street 
Lighting  and  Account  No.  7,  Municipal  Building  Heat  and  Light. 

[33] 


No.  2.     Commercial  Heat  and  Light— Flat  Rate. 

Credit  to  this  account  all  revenues  derived  from  consumers 
for  gas  supplied  for  heat  and  light  at  flat  rates,  per  year  or  any 
other  time  unit,  or  on  any  basis  independent  of  the  quantity  of  gas 
supplied,  except  as  provided  in  Account  No.  5,  Industrial;  Ac- 
count No.  6,  Municipal  Street  Lighting  and  Account  No.  7, 
Municipal  Building  Heat  and  Light. 

No.  3.     Commercial  Heat  and  Light — Prepaid. 

Credit  to  this  account  all  revenues  derived  from  consumers 
for  prepaid  gas  supplied  for  heat  and  light,  except  as  provided  in 
Account  No.  7,  Municipal  Building  Heat  and  Light. 

No.  4.     Commercial  Power. 

Credit  to  this  account  all  revenues  derived  from  consumers 
for  gas  supplied  for  power  purposes,  if  such  gas  is  separately 
metered,  except  as  provided  for  in  Account  No.  8,  Municipal 
Power. 

No.  5.     Industrial. 

Credit  to  this  account  all  revenues  derived  from  consumers 
for  gas  supplied  for  industrial  fuel  purposes,  if  the  same  is  sepa- 
rately metered. 

No.  6.     Municipal  Street  Lighting. 

Credit  to  this  account  all  revenues  derived  from  municipalities 
for  gas  supplied  for  street  lighting. 

No.  7.     Municipal  Building  Heat  and  Light. 

Credit  to  this  account  all  revenues  derived  for  gas  supplied 
for  heating  and  lighting  municipal  buildings,  when  covered  by 
special  franchise  rates. 

No.  8.     Municipal  Power. 

Credit  to  this  account  all  revenues  derived  for  gas  supplied  to 
municipalities  for  power  purposes,  if  such  gas  is  separately 
metered,  and  covered  by  special  franchise  rates. 

No.  9.     Sales  to  Other  Gas  Utilities. 

Credit  to  this  account  all  revenues  derived  for  gas  supplied  to 
other  Gas  Utilities  for  use  of  such  utilities  or  to  be  by  them 
distributed  through  their  own  mains  to  consumers. 

[34  ] 


No.  10.     Miscellaneous. 

Credit  to  this  account  all  revenues  from  operating  sources  not 
included  in  any  of  the  preceding  accounts. 

B.     NON-OPERATING    REVENUES. 
No.  11.     Profit  on  Merchandise  Sales  and  Jobbing. 

Credit  to  this  account  all  receipts  from  the  sale  of  gas  mer- 
chandise and  from  gas  jobbing. 

Charge  to  this  account  the  cost  of  all  merchandise  sold  and  all 
expense  incident  thereto. 

Credit  also  to  this  account  the  profit  or  commission  accruing 
to  the  corporation  on  all  jobbing  work  performed  by  it  as  agent 
under  agency  contracts,  whereby  it  undertakes  to  do  jobbing  work 
for  another  for  a  stipulated  profit  or  commission  upon  its  actual 
expense  for  labor,  materials  and  supplies. 

No.  12.     Rents  from  Arc  Lamps  and  Appliances. 

Credit  to  this  account  all  revenues  from  rental  to  municipal  or 
other  corporations  or  to  individuals  of  arc  lamps,  meters,  gas 
stoves,  or  any  other  gas  appliances. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  the 
property  so  rented. 

No.  13.     Rents  from  Real  Estate  and  Buildings. 

Credit  to  this  account  monthly  as  they  accrue  all  miscel- 
laneous rent  revenues  as  a  return  upon  leased  property  other  than 
gas  plant  or  equipment. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  and  for 
the  taxes  and  insurance  on  the  property  so  rented. 

No.  14.     Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  funds 
deposited  with  Banks,  Trust  Companies,  or  individuals. 

No.  15.     Interest  and  Dividends  on  Securities  Owned. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest 
bearing  securities. 

Credit  also  to  this  account  dividends  upon  stock  owned  of 
other  corporations. 

[35] 


No.  16.     Miscellaneous. 

Credit  to  this  account  all  revenues  from  non-operating  sources 
not  included  in  any  of  the  preceding  accounts. 


DEDUCTIONS  FROM  GROSS  REVENUE. 

Discounts  and  Adjustments. 

Utilities  which  carry  gross  charges  on  the  consumers'  ledger 
shall  charge  to  this  account  all  discounts  made  for  prompt  pay- 
ment of  their  accounts  for  gas.  Charge  also  with  all  adjustments 
made  to  consumers. 

A  charge  may  also  be  made  to  this  account  each  month,  with 
a  corresponding  credit  to  an  appropriate  Reserve  Account,  of  an 
amount  estimated,  by  its  uniform  application  throughout  the  year, 
to  yield  to  such  reserve  fund  an  amount  sufficient  to  cover  all 
accounts  for  gas  which  become  uncollectible  and  are  charged  to 
the  reserve  fund  because  of  the  removal  of  the  debtor  beyond  the 
jurisdiction  of  the  state,  the  operation  of  the  Statute  of  Limita- 
tions, discharge  in  bankruptcy,  or  for  any  other  sufficient  reason 
after  diligent  effort  to  collect. 


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Commercial  Heat  and  Light- 
Commercial  Heat  and  Light- 
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Commercial  Power  

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139] 


Classification  of  Operating  Expenses 

for 
Gas  Companies 


Classification  of  Operating  Expenses 

for 
Gas  Companies 


Class  A  Companies 

I.  PRODUCTION. 

II.  TRANSMISSION. 

III.  DISTRIBUTION. 

IV.  UTILIZATION. 
V.  COMMERCIAL. 

VI.  GENERAL. 


I.     PRODUCTION. 

A.     Coal  Gas. 
Operation. 

No.     1.  Superintendence. 

No.     2.  Production  Labor. 

No.     3.  Purifying  Labor. 

No.     4.  Boiler,  Engine  and  Shop  Labor. 

No.     5.  Miscellaneous  Labor. 

No.     6.  Coal  Carbonized. 

No.     7.  Enricher. 

No.     8.  Bench  Fuel. 

No.     9.  Boiler  Fuel. 

No.  10.  Water. 

No.  11.  Purifying  Material. 

No.  12.  Miscellaneous  Supplies  and  Expenses. 

No.  13.  Residuals  Expense. 

No.  14.  Other  Operations — Dr. 

No.  15.  Other  Operations — Cr. 

No.  16.  Value  of  Residuals  Produced — Cr. 

Maintenance. 

No.  17.  Benches. 

No.  18.  Apparatus. 

No.  19.  Holders  at  Works. 

No.  20.  Steam  Plant. 

[48] 


No.  21.  Other  Equipment  at  Works. 

No.  22.  Buildings,  Fixtures  and  Grounds. 

No.  23.  Other  Operations— Dr. 

No.  24.  Other  Operations— Cr. 

B.     Water  Gas. 
Operation. 

No.  25.  Superintendence. 

No.  26.  Production  Labor. 

No.  27.  Purifying  Labor. 

No.  28.  Boiler,  Engine  and  Shop  Labor. 

No.  29.  Miscellaneous  Labor. 

No.  30.  Generator  Fuel. 

No.  31.  Enricher. 

No.  32.  Boiler  Fuel. 

No.  33.  Water. 

No.  34.  Purifying  Material. 

No.  35.  Miscellaneous  Supplies  and  Expenses. 

No.  36.  Residuals  Expense. 

No.  37.  Other  Operations— Dr. 

No.  38.  Other  Operations — Cr. 

No.  39.  Value  of  Residuals  Produced — Cr. 

Maintenance. 

No.  40.  Apparatus. 

No.  41.  Holders  at  Works. 

No.  42.  Steam  Plant. 

No.  43.  Other  Equipment  at  Works. 

No.  44.  Buildings,  Fixtures  and  Grounds. 

No.  45.  Other  Operations — Dr. 

No.  46.  Other  Operations— Cr. 

C.     Oil  Gas. 
Operation. 

No.  47.  Superintendence. 

No.  48.  Production  Labor. 

No.  49.  Purifying  Labor. 

No.  50.  Boiler,  Engine  and  Shop  Labor. 

No.  51.  Miscellaneous  Labor. 

No.  52.  Oil  for  Gas. 

No.  53.  Boiler  Fuel. 

No.  54.  Water. 

[44] 


No.  55.  Purifying  Material. 

No.  56.  Miscellaneous  Supplies  and  Expenses. 

No.  57.  Residuals  Expense. 

No.  58.  Other  Operations — Dr. 

No.  59.  Other  Operations — Cr. 

No.  60.  Value  of  Residuals  Produced — Cr. 

Maintenance. 

No.  61.  Apparatus. 

No.  62.  Holders  at  Works. 

No.  63.  Steam  Plant. 

No.  64.  Other  Equipment  at  Works. 

No.  65.  Buildings,  Fixtures  and  Grounds. 

No.  66.  Other  Operations — Dr. 

No.  67.  Other  Operations — Cr. 

D.     Gas  Purchased. 

No.  68.     Gas  Purchased — Cost. 
No.  69.     Gas  Purchased — Expense. 

E.     Gas  on  Hand  Adjustment. 
No.  70.     Gas  on  Hand  Adjustment. 

II.  TRANSMISSION. 
Operation. 

No.  71.  Superintendence. 

No.  72.  Boosters  and  Regulators. 

No.  73.  Patrolling  and  Inspecting  Mains. 

No.  74*.  Miscellaneous  Supplies  and  Expenses. 

Maintenance. 

No.  75.  Boosters  and  Regulators. 

No.  76.  Transmission  Mains. 

No.  77.  Miscellaneous  Transmission  Equipment. 

Xo.  78.  Buildings,  Fixtures  and  Grounds. 

III.  DISTRIBUTION. 
Operation. 

No.  79.     Superintendence. 

No.  80.     District  Station  Equipment. 

[45  ] 


No.  81.  Patrolling  and  Inspecting  Mains. 

No.  82.  Services. 

No.  83.  Meters  and  Service  Regulators. 

No.  84.  Miscellaneous  Supplies  and  Expenses. 

Maintenance. 

No.  85.  Mains. 

No.  86.  Services. 

No.  87.  Meters  and  Service  Regulators. 

No.  88.  Outlying  Holders,  Buildings  and  Equipment. 

No.  89.  Miscellaneous  Equipment. 

IV.  UTILIZATION. 
Operation. 

No.  90.     Commercial  Arc  Lamps. 
No.  91.     Municipal  Arc  Lamps. 
No.  92.     Consumers'  Installations. 

Maintenance. 

No.  93.     Commercial  Arc  Lamps. 
No.  94.     Municipal  Arc  Lamps. 

V.  COMMERCIAL. 

No.  95.  Office  Salaries  and  Expenses. 

No.  96.  New  Business  Salaries  and  Expenses. 

No.  97.  Advertising. 

No.  98.  Piping  and  Appliances. 

No.  99.  Office  Supplies  and  Expenses. 

VI.     GENERAL. 

No.  100.  Salaries  and  Expenses  of  General  Officers. 

No.  101.  Salaries  and  Expenses  of  General  Office  Clerks. 

No.  102.  Printing,  Stationery  and  Office  Supplies — General. 

No.  103.  General  Office  Expense. 

No.  104.  Miscellaneous  General  Expense. 

No.  105.  Law  Expense — General. 

No.  106.  Injuries  and  Damages. 

No.  107.  Insurance. 

No.  108.  General  Office  Rent. 

No.  109.  Store  Expenses. 

No.  110.  Maintenance  of  General  Office  Buildings, 
Fixtures,  Equipment  and  Grounds. 

r  4  6  ] 


I.     PRODUCTION. 

Note. — In  case  expense  is  incurred  either  in  the 
operation  or  maintenance  of  gas  producing  apparatus 
used  jointly  for  the  manufacture  of  two  or  more  dif- 
ferent kinds  of  gas,  such  expense  should  be  segregated 
on  some  equitable  basis  and  charged  to  the  appropriate 
accounts. 

A.     Coal  Gas. 
Operation. 

No.  1.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  Super- 
intendent and  general  foremen  of  the  coal  gas  producing  plant. 
This  includes  also  the  salaries  and  expenses  of  chemists,  drafts- 
men and  all  clerical  help  upon  records  and  accounts  directly 
chargeable  to  the  coal  gas  producing  plant,  whether  at  the  general 
office  or  at  the  plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  coal  gas  producing  plant. 

Charge  no  material  to  this  account. 

No.  2.     Production  Labor. 

Charge  to  this  account  the  wages  of  foreman  of  the  retort 
house,  stokers,  firemen,  furnacemen  and  helpers  engaged  in  the 
production  of  coal  gas  from  the  coal  in  storage  to  the  inlet  of  the 
gas  to  the  exhauster. 

No.  3.     Purifying  Labor. 

Charge  to  this  account  the  wages  of  purifer  house  foreman 
and  employes  engaged  in  changing  purifier  boxes,  reviving  oxide, 
removing  spent  oxide,  operating  conveyors,  etc. 

No.  4.     Boiler,  Engine  and  Shop  Labor 

Charge  to  this  account  the  wages  of  boiler  house,  engine 
room  and  machine  shop  foreman  and  attendants  directly  charge- 
able to  the  production  of  coal  gas,  not  otherwise  distributed. 

[47] 


No.  5.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  employes  in  and  about 
the  coal  gas  producing  plant  engaged  in  miscellaneous  operating 
work.  This  includes  watchmen,  janitors,  messengers,  labor  clean- 
ing buildings  and  yards  and  general  labor  not  chargeable  to  any 
of  the  foregoing  coal  gas  producing  labor  accounts. 

No.  6.     Coal  Carbonized. 

Charge  to  this  account  the  cost  of  coal  carbonized  at  the  cost 
f.  o.  b.  point  of  delivery  at  plant  for  storage.  This  includes  the 
invoice  cost  of  the  coal,  freight,  switching,  demurrage,  cartage, 
unloading,  trimming  and  loss  due  to  shrinkage. 

No.  7.     Enricher. 

Charge  to  this  account  the  cost  of  cannel  coal,  shale  or  oil 
used  for  enriching  coal  gas  at  the  cost  f.  o.  b.  point  of  delivery  at 
plant  for  storage.  This  includes  the  invoice  cost  of  the  enricher, 
freight,  switching,  demurrage,  cartage,  unloading,  trimming, 
pumping  and  loss  due  to  shrinkage,  evaporation  or  leakage. 

No.  8.     Bench  Fuel. 

Charge  to  this  account  the  cost  of  all  fuel  used  under  retorts. 
If  coal  or  oil  is  used  charge  at  the  cost  f.  o.  b.  point  of  delivery 
at  plant  for  storage.  This  includes  the  invoice  cost  of  the  fuel, 
freight,  switching,  demurrage,  cartage,  unloading,  trimming, 
pumping  and  loss  due  to  shrinkage,  evaporation  or  leakage. 

If  residuals  produced  at  the  plant  are  used  charge  this 
account  at  the  cost  at  which  they  are  taken  into  Supply  Account. 

No.  9.     Boiler  Fuel. 

Charge  to  this  account  the  cost  of  all  fuel  used  in  the  genera- 
tion of  steam.  If  coal  or  oil  is  used  charge  at  the  cost  f.  o.  b. 
point  of  delivery  at  plant  for  storage.  This  includes  the  invoice 
cost  of  the  fuel,  freight,  switching,  demurrage,  cartage,  unloading, 
trimming,  pumping  and  loss  due  to  shrinkage,  evaporation  or 
leakage. 

If  residuals  produced  at  the  plant  are  used  charge  this 
account  at  the  cost  at  which  they  are  taken  into  Supply  Account. 

[48] 


No.  10.     Water. 

Charge  to  this  account  the  cost  of  water  for  boiler  feed, 
condensing  and  scrubbing  purposes.  If  the  water  is  purchased, 
charge  at  the  purchase  price ;  if  pumped,  charge  here  the  cost  of 
operating  the  pumping  plant. 

Charge  also  to  this  account  boiler  compounds  and  materials 
used  for  water  purification  and  filtration,  and  water  purification 
labor. 

Water  used  for  general  purposes  should  be  charged  to  Ac- 
count 12 — Miscellaneous  Supplies  and  Expenses. 

No.  11.     Purifying  Material. 

Charge  to  this  account  the  cost  of  purifying  material.  This 
includes  the  invoice  cost  of  oxide,  lime,  shavings,  etc.,  and  all 
expense  in  connection  with  the  delivery  and  original  mixing  of 
the  purifying  material. 

Where  large  quantities  of  purifying  material  are  made  at  one 
time,  the  cost  of  such  material  may  be  charged  to  Supply  Account, 
crediting  that  account  with  the  material  as  used. 

No.  12.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  coal  gas  producing  plant  not  properly 
chargeable  to  other  accounts. 

(a)  PRODUCTION  SUPPLIES. 

All  supplies  used  in  the  coal  gas  producing  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items. 

Waste,  packing,  wiping  supplies,  lubricants,  gauge 
glasses,  gaskets,  fireroom  and  retort  house  tools, 
steam,  air  and  water  hose,  bolts,  screws,  nails,  ther- 
mometers, cans  for  containing  rags  and  waste,  hand 
oil  cans  and  water  for  general  use. 

(b)  EXPENSES  AT  WORKS. 

The  general  and  miscellaneous  expenditures  in  the  coal 
gas  producing  plant  not  properly  chargeable  to  other 
accounts. 


Principal  Items. 

Operating  of  lighting,  heating,  cleaning  and  fire 
protection  systems ;  janitor's  supplies  ;  ice,  meals  and 
carfares ;  stationery,  including  station  report  forms ; 
toilet  service.  Charge  also  to  this  account  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to 
coal  gas  production. 

No.  13.     Residual  Expense. 

Charge  to  this  account  all  expense  specifically  incurred  in 
connection  with  the  use  and  sale  of  residuals,  including  mainte- 
nance of  all  machinery  and  equipment  used  exclusively  in  connec- 
tion therewith. 

Special  sub-accounts  may  be  kept  for  each  residual. 

No.  14.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Coal  Gas  Production — Operation,"  the  distributed 
charges  having  been  made  to  other  co-ordinate  departments,  such 
as  Railway,  Electric  Light  and  Power,  or  Water  within  the  same 
company. 

No.  15.     Other  Operations— Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Coal  Gas 
Production — Operation,"  chargeable  to  other  co-ordinate  depart- 
ments, such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 

No.  16.     Value  of  Residuals  Produced— Cr. 

Credit  to  this  account  the  estimated  value  of  all  residuals 
produced,  the  corresponding  charge  for  which  should  be  made 
to  Supply  Account. 

Special  sub-accounts  may  be  kept  for  each  residual. 

Adjustments  to  this  account  should  be  made  for  differences 
between  the  estimated  value  and  the  amount  received  through 
sales. 

Maintenance. 

Definition. — MAINTENANCE  consists  of  all  expendi- 
tures for  current  or  ordinary  repairs  and  renewals,  occa- 
sioned by  wear  and  tear,  made  in  order  to  maintain  th* 

[60] 


productive  capacity  of  the  plant  in  its  original  and 
equivalent  state  of  efficiency.  It  includes  all  repair  items 
and  all  minor  renewals  of  property  such  as  repair  parts 
of  machinery  and  apparatus,  repairs  and  small  renewals 
to  the  transmission  and  distribution  systems,  etc.  When  a 
large  or  general  renewal  is  made  at  one  time,  such  as  the 
complete  replacement  of  a  building,  unit  of  equipment,  or 
other  facility,  the  cost  of  such  replacement  will  be 
charged  to  the  Replacement  Reserve  Account. 

No.  17.     Benches. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
benches,  including  retorts  and  settings,  iron  work,  and  all  piping 
and  mains  appurtenant  to  the  benches. 

No.  18.     Apparatus. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
coal  gas  machinery,  apparatus,  and  engines  driving  same,  includ- 
ing mechanical  stokers,  purifying  apparatus,  exhausters,  con- 
densers, piping  at  the  works,  electric  and  compressed  air  equip- 
ment, pumps,  etc. 

No.  19.     Holders  at  Works. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
holders  and  oil  storage  tanks  at  works. 

No.  20.     Steam  Plant. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
boilers,  boiler  accessories  and  piping. 

Principal  Items. 

Boiler  settings,  mechanical  stokers,  metal  stacks  and 
breechings,  bridge  walls,  arches,  grate  bars,  stoker  bars, 
furnaces,  valves,  superheaters,  dampers,  headers  and 
tubes,  feed  pumps,  water  feed  piping,  steam  piping. 

No.  21.     Other  Equipment  at  Works. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
miscellaneous  equipment  at  the  coal  gas  works.  This  includes 
coal  and  coke  conveyors  and  parts,  cranes,  lathes,  drill  presses  and 
other  machinists'  and  blacksmiths'  tools  and  appliances,  and  engi- 
neering and  laboratory  tools  and  instruments. 

[51  1 


No.  22.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
coal  gas  producing  plant  buildings  and  fixtures,  and  maintaining 
grounds. 

Principal  Items. 

Permanent  foundations  for  equipment;  brick  or  con- 
crete stacks  ;  furniture,  fixtures  and  other  property  in  and 
about  the  coal  gas  producing  plant  not  specifically  pro- 
vided for  elsewhere;  plumbing  for  water,  sewerage  and 
drainage;  apparatus  for  heating,  lighting  and  ventilat- 
ing ;  fire  protection  system ;  grounds,  streets  and  side- 
walks ;  elevators,  including  control  and  operating  appa- 
ratus ;  lockers ;  painting ;  employes'  dwellings  and  other 
miscellaneous  buildings  used  in  connection  with  the  coal 
gas  producing  plant. 

Note — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  building 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units  will  be 
charged  under  the  appropriate  Maintenance  of  Equip- 
ment Accounts. 

No.  23.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Coal  Gas  Production — Maintenance,"  the  dis- 
tributed charges  having  been  made  to  other  co-ordinate  depart- 
ments, such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 

No.  24.     Other  Operations— Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Coal 
Gas  Production — Maintenance,"  chargeable  to  other  co-ordinate 
departments,  such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 


B.     Water  Gas. 

Operation. 
No.  25.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  Super- 
intendent and  general  foremen  of  the  water  gas  producing  plant. 
This  includes  also  the  salaries  and  expenses  of  chemists,  drafts- 
men, and  all  clerical  help  upon  records  and  accounts  directly 
chargeable  to  the  water  gas  producing  plant,  whether  at  the 
general  office  or  at  the  plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  water  gas  producing 
plant. 

Charge  no  material  to  this  account. 

No.  26.     Production  Labor. 

Charge  to  this  account  the  wages  of  gas  makers  and  assist- 
ants, and  all  employes  engaged  in  the  production  of  water  gas 
from  the  coke  or  coal  and  oil  in  storage  to  the  outlet  of  the  seal 
box. 

No.  27..    Purifying  Labor. 

Charge  to  this  account  the  wages  of  purifier  house  foreman 
and  employes  engaged  in  changing  purifier  boxes,  reviving  oxide, 
removing  spent  oxide,  operating  conveyors,  etc. 

No.  28.     Boiler,  Engine  and  Shop  Labor. 

Charge  to  this  account  the  wages  of  boiler  house,  engine 
room  and  machine  shop  foremen  and  attendants  directly  charge- 
able to  the  production  of  water  gas,  not  otherwise  distributed. 

No.  29.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  employes  in  and  about 
the  water  gas  producing  plant  engaged  in  miscellaneous  operating 
work.  This  includes  watchmen,  janitors,  messengers,  labor  clean- 
ing buildings  and  yards  and  general  labor  not  chargeable  to  any 
of  the  foregoing  water  gas  producing  plant  labor  accounts. 

No.  30.     Generator  Fuel. 

Charge  to  this  account  all  coal  or  coke  used  in  the  generators 
for  the  production  of  water  gas,  at  the  cost  f.  o.  b.  point  of  de- 

[53] 


livery  at  plant  for  storage.  This  includes  the  invoice  cost  of  the 
fuel,  freight,  switching,  demurrage,  cartage,  unloading,  trimming 
and  loss  due  to  shrinkage. 

If  residuals  produced  at  the  plant  are  used,  charge  this 
account  at  the  cost  at  which  they  are  taken  into  Supply  Account. 

No.  31.     Enricher. 

Charge  to  this  account  the  cost  of  oil  used  for  enriching  water 
gas,  at  the  cost  f .  o.  b.  point  of  delivery  at  plant  for  storage.  This 
includes  the  invoice  cost  of  the  enricher,  freight,  switching,  de- 
murrage, cost  of  pumping  and  loss  due  to  evaporation  or  leakage. 

No.  32.     Boiler  Fuel. 

Charge  to  this  account  the  cost  of  all  fuel  used  in  the  genera- 
tion of  steam.  If  coal,  coke  or  oil  is  used,  charge  at  the  cost 
f.  o.  b.  point  of  delivery  at  plant  for  storage.  This  includes  the 
unloading,  trimming,  pumping  and  loss  due  to  shrinkage,  evapo- 
ration or  leakage.  * 

If  residuals  produced  at  the  plant  are  used,  charge  this 
account  at  the  cost  at  which  they  are  taken  into  Supply  Account. 

No.  33.     Water. 

Charge  to  this  account  the  cost  of  water  for  boiler  feed, 
condensing  and  scrubbing  purposes.  If  the  water  is  purchased, 
charge  at  the  purchase  price ;  if  pumped,  charge  here  the  cost  of 
operating  the  pumping  plant. 

Charge  also  to  this  account  boiler  compounds  and  materials 
used  for  water  purification  and  filtration,  and  water  purification 
labor. 

Water  used  for  general  purposes  should  be  charged  to 
Account  35 — Miscellaneous  Supplies  and  Expenses. 

^o.  34.     Purifying  Material. 

Charge  to  this  account  the  cost  of  purifying  material.  This 
includes  the  invoice  cost  of  oxide,  lime,  shavings,  etc.,  and  all 
•xpense  in  connection  with  the  delivery  and  original  mixing  of 
the  purifying  material. 

[54  ] 


Where  large  quantities  of  purifying  material  are  made  at  one 
time,  the  cost  of  such  material  may  be  charged  to  Supply  Account, 
crediting  that  account  with  the  material  as  used. 

No.  35.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  water  gas  producing  plant  not  prop- 
erly chargeable  to  other  accounts. 

(a)  PRODUCTION   SUPPLIES. 

All  supplies  used  in  the  water  gas  producing  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items. 

Waste,  packing,  wiping  supplies,  lubricants,  gauge 
glasses,  gaskets,  fireroom  and  generator  house  tools, 
steam,  air  and  water  hose,  bolts,  screws,  nails,  ther- 
mometers, cans  for  containing  rags  and  waste,  hand 
oil  cans  and  water  for  general  use. 

(b)  EXPENSES  AT  WORKS. 

The  general  and  miscellaneous  expenditures  in  the  water 
gas  producing  plant  not  properly  chargeable  to  other 
accounts. 

Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  fire 
protection  systems ;  janitor's  supplies,  ice,  meals  and 
carfares ;  stationery,  including  station  report  forms ; 
toilet  service.  Charge  also  to  this  account  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to 
water  gas  production. 

No.  36.     Residual  Expense. 

Charge  to  this  account  all  expense  specifically  incurred  in 
connection  with  the  use  and  sale  of  residuals,  including  mainte- 
nance of  all  machinery  and  equipment  used  exclusively  in  connec- 
tion therewith. 

[55] 


No.  37.     Other  Operations. — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Water  Gas  Production — Operation,"  the  dis- 
tributed charges  having  been  made  to  other  co-ordinate  depart- 
ments, such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 

No.  38.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Water 
Gas  Production — Operation"  chargeable  to  other  co-ordinate  de- 
partments, such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 

No.  39.     Value  of  Residuals  Produced — Cr. 

Credit  to  this  account  the  estimated  value  of  all  residuals 
produced,  a  corresponding  charge  for  which  should  be  made 
to  Supply  Account. 

Adjustments  to  this  account  should  be  made  for  differences 
between  the  estimated  value  and  the  amount  received  through 
sales. 

Maintenance.* 
No.  40.     Apparatus. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
water  gas  machinery,  apparatus,  and  engines  or  motors  driving 
same.  This  includes  relining  generators  and  refilling  carburetters 
and  superheaters ;  repairing  and  renewing  clinkering  doors,  oil 
sprays,  valves,  purifying  apparatus,  exhausters,  condensers,  piping 
at  works,  electric  and  compressed  air  equipment,  pumps,  etc. 

No.  41.     Holders  at  Works. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
holders  and  oil  storage  tanks  at  works. 

No,  42.     Steam  Plant. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
boilers,  boiler  accessories  and  piping. 

:l'Sec  definition  on  page  50. 


Principal  Items. 

Boiler  settings,  mechanical  stokers,  metal  stacks  and 
breechings,  bridge  walls,  arches,  grate  bars,  stoker  bars, 
furnaces,  valves,  superheaters,  dampers,  headers  and 
tubes,  feed  pumps,  water  feed  piping,  steam  piping. 

No.  43.     Other  Equipment  at  Works. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
miscellaneous  equipment  at  the  water  gas  works.  This  includes 
coal  and  coke  conveyors  and  parts,  cranes,  lathes,  drill  presses  and 
other  machinists'  and  blacksmiths'  tools  and  appliances,  and 
engineering  and  laboratory  tools  and  instruments. 

No.  44.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
water  gas  producing  plant  buildings  and  fixtures,  and  maintain- 
ing  grounds. 

Principal  Items. 

Permanent  foundations  for  equipment ;  brick  or  concrete 
stacks ;  furniture,  fixtures  and  other  property  in 
and  about  the  water  gas  producing  plant  not  specifically 
provided  for  elsewhere;  plumbing  for  water,  sewerage 
and  drainage ;  apparatus  for  heating,  lighting  and  venti- 
lating ;  fire  protection  system ;  grounds,  streets  and  side- 
walks ;  elevators,  including  control  and  operating  appa- 
ratus; lockers;  painting,  employes'  dwellings  and  other 
miscellaneous  buildings  used  in  connection  with  the 
water  gas  producing  plant. 

Note — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  building 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units  will  be 
charged  under  the  appropriate  Maintenance  of  Equip- 
ment Accounts. 

No.  45.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Water  Gas  Production — Maintenance,"  the  dis- 
tributed charges  having  been  made  to  other  co-ordinate  depart- 

1571 


ments,  such  as  Railway,   Electric  Light  and  Power,  or  Water 
within  the  same  company. 

No.  46.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Water 
Gas  Production — Maintenance,"  chargeable  to  other  co-ordinate 
departments,  such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 

C.     Oil  Gas. 

Operation. 
No.  47.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  Super- 
intendent and  general  foremen  of  the  oil  gas  producing  plant. 
This  includes  also  the  salaries  and  expenses  of  chemists,  drafts- 
men and  all  clerical  help  upon  records  and  accounts  directly 
chargeable  to  the  oil  gas  producing  plant,  whether  at  the  general 
office  or  at  the  plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  oil  gas  producing  plant. 

Charge  no  material  to  this  account. 

No.  48.     Production  Labor. 

Charge  to  this  account  the  wages  of  gas  makers  and  assist- 
ants and  all  employes  engaged  in  the  production  of  oil  gas  from 
the  oil  tank  to  the  outlet  of  the  seal  box,  including  care  of  oil 
meters. 

No.  49.     Purifying  Labor. 

Charge  to  this  account  the  wages  of  purifier  house  foreman 
and  employes  engaged  in  changing  purifier  boxes,  reviving  oxide, 
removing  spent  oxide,  operating  conveyors,  etc. 

No.  50.     Boiler,  Engine  and  Shop  Labor. 

Charge  to  this  account  the  wages  of  boiler  house,  engine  room 
and  machine  shop  foremen  and  attendants  directly  chargeable  to 
the  production  of  oil  gas,  not  otherwise  distributed. 

158] 


No.  51.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  employes  in  and  about 
the  oil  gas  producing  plant  engaged  in  miscellaneous  operating 
work.  This  includes  watchmen,  janitors,  messengers,  labor 
cleaning  buildings  and  yards  and  general  labor  not  chargeable  to 
any  of  the  foregoing  oil  gas  producing  labor  accounts. 

No.  52.     Oil  for  Gas. 

Charge  to  this  account  all  oil  used  in  the  gas  generator  for 
producing  oil  gas  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  for 
storage.  This  includes  the  invoice  cost  of  the  oil,  freight,  switch- 
ing, demurrage,  cartage,  pumping  and  loss  due  to  evaporation 
or  leakage. 

No.  53.     Boiler  Fuel. 

Charge  to  this  account  the  cost  of  all  fuel  used  in  the  genera- 
tion of  steam.  If  coal,  coke  or  oil  is  used,  charge  at  the  cost 
f.  o.  b.  point  of  delivery  at  plant  for  storage.  This  includes  the 
invoice  cost  of  the  fuel,  freight,  switching,  demurrage,  cartage, 
unloading,  trimming,  pumping  and  loss  due  to  shrinkage,  evapo- 
ration or  leakage. 

If  residuals  produced  at  the  plant  are  used,  charge  this 
account  at  the  cost  at  which  they  are  taken  into  Supply  Account. 

No.  54.     Water. 

Charge  to  this  account  the  cost  of  water  for  boiler  feed, 
condensing  and  scrubbing  purposes.  If  the  water  is  purchased, 
charge  at  the  purchase  price ;  if  pumped,  charge  here  the  cost  of 
operating  the  pumping  plant. 

Charge  also  to  this  account  boiler  compounds  and  materials 
used  for  water  purification  and  filtration,  and  water  purification 
labor. 

Water  used  for  general  purposes  should  be  charged  to 
Account  56 — Miscellaneous  Supplies  and  Expenses. 

No.  55.     Purifying  Material. 

Charge  to  this  account  the  cost  of  purifying  material.  This 
includes  the  invoice  cost  of  oxide,  lime,  shavings,  etc.,  and  all 
expense  in  connection  with  the  delivery  and  original  mixing  of  the 
purifying  material. 

Where  large  quantities  of  purifying  material  are  made  at  one 

[59] 


time,  the  cost  of  such  material  may  be  charged  to  Supply  Account, 
crediting  that  account  with  the  material  as  used. 

No.  56.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  oil  gas  producing  plant  not  properly 
chargeable  to  other  accounts. 

(a)  PRODUCTION   SUPPLIES. 

All  supplies  used  in  the  oil  gas  producing  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items. 

Waste,  packing,  wiping  supplies,  lubricants,  gauge 
glasses,  gaskets,  fireroom  and  generator  house  tools, 
steam,  air  and  water  hose,  bolts,  screws,  nails,  ther- 
mometers, cans  for  containing  rags  and  waste,  hand 
oil  cans  and  water  for  general  use. 

(b)  EXPENSES  AT  WORKS. 

The  general  and  miscellaneous  expenditures  in  the  oil 
gas  producing  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  fire 
protection  systems  ;  janitor's  supplies ;  ice,  meals  and 
car  fares ;  stationery,  including  station  report  forms  ; 
toilet  service.  Charge  also  to  this  account  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to 
oil  gas  production. 

No.  57.     Residual  Expense. 

Charge  to  this  account  all  expense  specifically  incurred  in 
connection  with  the  use  and  sale  of  residuals,  including  mainte- 
nance of  all  machinery  and  equipment  used  exclusively  in  connec- 
tion therewith. 

Special  sub-accounts  may  be  kept  for  each  residual. 

[60] 


No.  58.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Oil  Gas  Production — Operation,"  the  distributed 
charges  having  been  made  to  other  co-ordinate  departments,  such 
as  Railway,  Electric  Light  and  Power,  or  Water  within  the  same 
company. 

No.  59.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Oil  Gas 
Production — Operation"  chargeable  to  other  co-ordinate  depart- 
ments, such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 

No.  60.     Value  of  Residuals  Produced— Cr. 

Credit  to  this  account  the  estimated  value  of  all  residuals 
produced,  a  corresponding  charge  for  which  should  be  made 
to  Supply  Account. 

Special  sub-accounts  may  be  kept  for  each  residual. 

Adjustments  to  this  account  should  be  made  for  differences 
between  the  estimated  value  and  the  amount  received  through 
sales. 

Maintenance.* 
No.  61.     Apparatus. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
oil  gas  machinery,  apparatus,  and  engines  or  motors  driving  same. 
This  includes  relining  and  recheckering  oil  gas  generators  and 
superheaters ;  repairing  and  renewing  cleaning  doors,  oil  sprays, 
valves,  purifying  apparatus,  exhausters,  condensers,  piping  at 
works,  electric  and  compressed  air  equipment,  pumps,  etc. 

No.  62.     Holders  at  Works. 

"X 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
holders  and  oil  storage  tanks  at  works. 

No.  63.     Steam  Plant. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
boilers,  boiler  accessories  and  piping. 

*Sce  definition  on  page  50. 

[61] 


Principal  Items. 

Boiler  settings,  mechanical  stokers,  metal  stacks  and 
breechings,  bridge  walls,  arches,  grate  bars,  stoker  bars, 
furnaces,  valves,  superheaters,  dampers,  headers  and 
tubes,  fuel  oil  pumps  and  piping,  feed  pumps  and  piping, 
steam  piping. 

No.  64.     Other  Equipment  at  Works. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
all  miscellaneous  equipment  at  the  gas  works.  This  includes  coal 
and  coke  conveyors  and  parts,  cranes,  lathes,  drill  presses  and 
other  machinists'  and  blacksmiths'  tools  and  appliances,  and 
engineering  and  laboratory  tools  and  instruments. 

No.  65.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  gas 
producing  plant  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items. 

Permanent  foundations  for  equipment ;  brick  or  concrete 
stacks ;  furniture,  fixtures  and  other  property  in 
and  about  the  oil  gas  producing  plant  not  specifically 
provided  for  elsewhere ;  plumbing  for  water,  sewerage 
and  drainage;  fire  protection  system;  grounds,  streets 
and  sidewalks ;  elevators,  including  control  and  operating 
apparatus ;  lockers ;  painting ;  employes'  dwellings  and 
other  miscellaneous  buildings  used  in  connection  with 
the  oil  gas  producing  plant. 

Note — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  building 
and  independent  of  their  use  in  connection  with  any 
particular  unit  of  equipment.  The  maintenance  of  foun- 
dations prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  Maintenance  of  Equip- 
ment Accounts. 

No.  66.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Oil  Gas  Production — Maintenance,"  the  distrib- 
uted charges  having  been  made  to  other  co-ordinate  departments, 
such  as  Railway,  Electric  Light  and  Power,  or  Water  within  the 
same  company. 

[62  ] 


No.  67.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Oil  Gas 
Production — Maintenance"  chargeable  to  other  co-ordinate  de- 
partments, such  as  Railway,  Electric  Light  and  Power,  or  Water 
within  the  same  company. 

D.     Gas  Purchased. 

No.  68.     Gas  Purchased— Cost. 

Charge  to  this  account  the  cost  of  all  gas  purchased  for  the 
purpose  of  re-distribution  and  sale. 

No.  69.     Gas  Purchased — Expense. 

Charge  to  this  account  all  expense  in  connection  with  pur- 
chased gas,  including  pumping,  purifying,  etc. 

E.     Gas  on  Hand  Adjustment. 

No.  70.     Gas  on  Hand  Adjustment. 

When  the  amount  of  gas  sold  during  the  current  month 
exceeds  the  amount  of  gas  produced  during  the  same  month, 
utilities  may  at  their  option  charge  to  this  account  the  value  of 
such  excess  gas  based  on  the  production  cost  for  the  previous 
month,  after  making  the  proper  adjustment  for  distribution  losses. 

When  the  amount  of  gas  produced,  after  deducting  losses, 
exceeds  the  amount  of  gas  sold,  utilities  may  credit  this  account. 

Corresponding  charges  or  credits  should  be  made  to  the 
Asset  Account,  "Gas  on  Hand." 

II.     TRANSMISSION.* 

Operation. 
No.  71.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  Superin- 
tendent and  general  foremen  of  the  transmission  system.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all 
clerical  help  upon  records  and  accounts  directly  chargeable  to 
the  transmission  system. 

*See  definition  on  page  Jj. 

[  63  ] 


Charge  also  to  this  account  the  proportion  of  the  salaries  and 
expenses  of  the  engineering  staff  assignable  to  the  transmission 
system. 

Charge  no  material  to  this  account. 

No.  72.     Boosters  and  Regulators. 

Charge  to  this  account  the  cost  of  pumping  gas  through 
mains  to  the  distribution  system,  including  inspection  and  regula- 
tion of  booster  governors. 

No.  73.     Patrolling  and  Inspecting  Mains. 

Charge  to  this  account  the  cost  of  patrolling,  inspecting  and 
testing  transmission  mains,  locating  and  clearing  transmission 
trouble,  and  all  work  in  connection  with  operating  mains,  which 
is  necessary  to  keep  them  in  service  and  is  not  in  the  nature  of 
repairs  or  renewals. 

No.  74.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  transmission  system  telephone  rentals 
and  the  proportion  of  stable  and  vehicle  expense  chargeable  to  the 
transmission  system. 

Charge  also  to  this  account  the  cost  of  all  operating  supplies 
consumed  and  all  expenses  incurred  in  the  operation  of  the  trans- 
mission system  not  properly  chargeable  to  other  accounts,  includ- 
ing waste,  lubricants,  mercury,  meals,  car  fares,  etc. 

Maintenance.* 
No.  75.     Boosters  and  Regulators. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the 
booster  equipment,  including  blowers,  compressors,  engines,  mo- 
tors and  connections,  regulators  and  governors,  and  the  specially 
provided  foundations  and  settings. 

Note, — Do  not  include  district  regulators  installed  in  dis- 
tribution system. 

No.  76.     Transmission  Mains. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
transmission  mains  from  production  plant  holder  to  the  distrib- 
uting system,  including  labor,  materials,  tools  and  expenses. 

*See  definition  on  page  50. 

[641 


No.  77.     Miscellaneous  Transmission  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
miscellaneous  equipment  used  in  the  transmission  of  gas  not 
included  in  any  of  the  preceding  accounts. 

No.  78.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
transmission  system  buildings  and  fixtures,  and  maintaining 
grounds. 

III.     DISTRIBUTION. 

Note. — Utilities  desiring  to  keep  separate  the,  cost  of 
operating  Commercial  and  Municipal  Distribution  Sys- 
tems may  subdivide  the  following  Operating  Accounts 
for  that  purpose. 

Operation. 

No.  79.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  Super- 
intendent and  general  foremen  of  the  distribution  system.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all 
clerical  help  upon  records  and  accounts  directly  chargeable  to  the 
distribution  system. 

Charge  also  the  proportion  of  the  salaries  and  expenses  of 
the  engineering  staff  assignable  to  the  distribution  system. 

Charge  no  material  to  this  account. 

No.  80.     District  Station  Equipment. 

Charge  to  this  account  the  cost  of  operating  all  boosting  and 
regulating  equipment  installed  at  outlying  distribution  stations, 
including  the  cost  of  operating  pumping  plants  and  outlying 

holders. 

No.  81.     Patrolling  and  Inspecting  Mains. 

Charge  to  this  account  the  cost  of  patrolling,  inspecting  and 
testing  distribution  mains,  locating  and  clearing  distribution 
trouble,  and  all  work  in  connection  with  operating  mains  which 
is  necessary  to  keep  them  in  service  and  is  not  in  the  nature  of 
repairs  or  renewals. 


No.  82.     Services. 

Charge  to  this  account  the  cost  of  inspecting  and  testing 
services,  and  all  wages  and  expenses  in  connection  with  locating 
and  clearing  trouble,  including  thawing,  cleaning  and  blowing  out 
services. 

No.  83.     Meters  and  Service  Regulators. 

Charge  to  this  account  the  cost  of  removing  and  resetting 
consumers'  meters  and  regulators,  the  setting  of  check  meters  on 
consumers'  premises  and  routine  inspection  and  testing  of  meters, 
whether  on  the  consumers'  premises  or  in  the  laboratory,  as 

follows : 

• 

(a)  LABOR. 

The  wages  of  all  employes  engaged  in  removing  and 
resetting  consumers'  meters  and  regulators,  inspectors  and 
testers,  and  clerical  work  upon  meter  records. 

(b)  SUPPLIES  AND   EXPENSES. 

All  supplies  consumed  and  expenses  incurred  in  the 
operation  of  consumers'  meters  and  regulators. 

Principal  Items. 

Meter  boards,  screws,  seals,  mercury,  oil,  meter  and 
regulator  fittings ;  stationery,  including  report  forms 
and  index  cards ;  car  fares,  meals,  etc. 

Utilities  may,  at  their  option,  charge  the  first  cost  of  install- 
ing meters  and  service  regulators  to  this  account. 

No.  84.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con- 
sumed and  all  expenses  incurred  in  the  distribution  system  not 
properly  chargeable  to  other  accounts.  This  includes  distribution 
office  supplies  and  expenses  such  as  cost  of  maps,  stationery, 
printed  forms,  index  cards,  etc.  Also  distribution  system  tele- 
phone rentals  and  the  proportion  of  stable  and  vehicle  expense 
chargeable  to  the  operation  of  the  distribution  system. 

[66] 


Maintenance.* 

Note. — Utilities  desiring  to  keep  separate  the  costs 
of  repairing  and  renewing  Commercial  and  Municipal 
distribution  systems  may  subdivide  the  following  Main- 
tenance Accounts  for  that  purpose. 

No.  85.     Mains. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
mains  in  the  distribution  system,  including  labor,  materials,  tools 
and  expenses.  This  includes  cost  of  trenching,  placing  pipe,  filling 
trench  and  restoring  the  street  to  its  former  condition,  or  to  that 
required  by  municipal  authority. 

No.  86.     Services. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
services  between  the  distribution  mains  and  the  meter  on  the  con- 
sumers' premises  and  services  beyond  the  consumers'  meter.  This 
includes  cost  of  trenching,  placing  pipe,  filling  trench  and  restor- 
ing street  to  its  former  condition,  or  to  that  required  by  municipal 
authority. 

No.  87.     Meters  and  Service  Regulators. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
consumers'  meters  and  regulators,  including  readjustments,  clean- 
ing and  painting,  new  parts,  etc.  This  includes  also  the  cost  of 
testing  after  repairs. 

No.  88.     Outlying  Holders,  Buildings  and  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
outlying  holders,  buildings  and  their  accessories,  including  govern- 
ors, boosters,  exhausters,  motors,  steam  plant  at  the  outlying  holder, 
and  the  specially  provided  foundations  and  settings.  Also  cost  of 
repairing  and  renewing  district  regulators  installed  as  a  part  of 
the  distribution  system. 

No.  89.     Miscellaneous  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
miscellaneous  equipment  used  in  the  distribution  system,  which  is 
not  included  in  any  of  the  preceding  accounts. 

*See  definition  on  page  50. 

[67] 


IV.     UTILIZATION. 

Note. — The  proportion  of  stable  and  vehicle  expense 
applicable  to  the  following  sub-accounts  should  be 
charged  to  the  specific  account  affected. 

Operation. 

No.  90.     Commercial  Arc  Lamps. 

Charge  to  this  account  the  cost  of  removing,  resetting,  trim- 
ming, cleaning,  inspecting  and  turning  on  and  off  commercial  arc 
lamps,  including  those  in  municipal  buildings;  also  adjusting  and 
testing  lamps  in  place. 

Principal  Items. 

Wages  and  expenses  of  trimmers  and  inspectors,  man- 
tles, brushes,  chamois  skins  and  polishing  powder. 

Utilities  may,  at  their  option,  charge  the  first  cost  of  installing 
commercial  arc  lamps  to  this  account. 

No.  91.     Municipal  Arc  Lamps. 

Charge  to  this  account  the  cost  of  removing,  resetting,  trim- 
ming, cleaning,  inspecting  and  turning  on  and  off  municipal  street 
arc  lamps  ;  also  adjusting  and  testing  lamps  in  place. 

Principal  Items. 

Wages  and  expenses  of  trimmers  and  inspectors,  man- 
tles, brushes,  chamois  skins  and  polishing  powder. 

Utilities  may,  at  their  option,  charge  the  first  cost  of  installing 
municipal  arc  lamps  to  this  account. 

No.  92.     Consumers'  Installations. 

Charge  to  this  account  the  wages  and  expenses  of  employes 
engaged  in  inspecting  consumers'  installations,  attention  to  trouble 
calls,  testing  pressure  at  request  of  consumers,  changing  or  ad- 
justing house  piping,  gas  fixtures,  gas  stoves  or  any  portion  of  the 
consumers'  property  beyond  the  meter. 

Charge  also  the  cost  of  new  pillars,  tips,  burners  or  any  appli- 
ances or  devices  installed  to  better  the  service,  which  are  not  in  the 
nature  of  repairs. 

[68] 


Maintenance.* 

No.  93.     Commercial  Arc  Lamps. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
commercial  arc  lamps  and  their  equipment,  including  those  in  mu- 
nicipal buildings.  This  includes  removing,  resetting,  adjusting 
and  testing  arc  lamps  for  repairs ;  renewing  globes  and  parts ;  and 
the  proportion  of  arc  lamp  repair  shop  supplies  and  expenses 
chargeable  to  this  work. 

No.  94.     Municipal  Arc  Lamps. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
municipal  street  arc  lamps  and  their  equipment.  This  includes 
removing,  resetting,  adjusting  and  testing  arc  lamps  for  repairs; 
renewing  globes  and  parts ;  repairing,  renewing  and  repainting 
posts  and  columns ;  and  the  proportion  of  arc  lamp  repair  shop 
supplies  and  expenses  chargeable  to  this  work. 

V.     COMMERCIAL. 

Note. — The  proportion  of  stable  and  vehicle  expense 
applicable  to  the  following  sub-accounts  should  be 
charged  to  the  specific  account  affected. 

No.  95.     Office  Salaries  and  Expenses. 

Charge  to  this  account  the  salaries  and  expenses  of  officers 
and  assistants  in  charge  of  commercial  business,  and  salaries  of 
meter  readers,  bookkeepers,  cashiers  and  all  clerks  in  the  Ac- 
counting, Treasury,  Collection  and  Complaint  Departments  having 
to  do  with  consumers'  accounts. 

This  includes  also  salaries  paid  and  expenses  incurred  in  the 
Contract  Department  for  attention  to  bill  questions;  the  cost  of 
meter  readers'  lamps,  collectors'  badges,  car  fares,  meals,  etc. 

No.  96.     New  Business  Salaries  and  Expenses. 

Charge  to  this  account  the  salaries  and  expenses  of  the  head 
of  the  department  maintained  for  the  promotion  or  development 
of  gas  consumption  and  his  assistants,  including  that  portion  of 
the  salaries  and  expenses  of  Contract  Department  and  Agencies 
assignable,  to  New  Business. 

*Sce  definition  on  page  50. 

[69] 


Charge  also  to  this  account  the  salaries  and  expenses  of  so- 
licitors, except  the  proportion  chargeable  to  consumers'  bill  ques- 
tions; also  all  commissions  paid  for  securing  new  business,  pre- 
paring estimates,  engineering  advice,  etc. 

No.  97.     Advertising. 

Charge  to  this  account  the  cost  of  all  advertising  not  else- 
where provided  for. 

Principal  Items. 

Salaries  and  expenses  of  advertising  manager  and  as- 
sistants ;  booklets,  hand  bills,  newspaper  advertisements, 
posters,  bulletins,  and  all  related  items  of  expense;  cost 
of  all  labor,  material  or  devices  furnished  by  the  com- 
pany for  demonstrator  advertising,  together  with  salaries 
and  expenses  of  demonstrators,  rent  and  all  miscellane- 
ous expenses  incurred  in  demonstration. 

No.  98.     Piping  and  Appliances. 

Charge  to  this  account  the  cost  of  all  labor,  materials  or  appli- 
ances, including  cost  of  house  piping,  and  all  delivery  and  con- 
nection expense  of  same,  furnished  to  consumers  without  charge 
to  induce  new  business. 

No.  99.     Office  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  stationery,  printing  and 
office  supplies  used  in  the  Commercial,  New  Business,  Sales  or 
Contract  Departments.  Charge  also  to  this  account  postage  appli- 
•*able  to  consumers'  accounts,  the  cost  of  preparing  and  filing 
Griffs,  and  commissions  paid  for  outside  collections. 

VI.     GENERAL. 

Note. — The  proportion  of  stable  and  vehicle  expense 
applicable  to  the  following  sub-accounts  should  be 
charged  to  the  specific  account  affected. 

N./.  100.     Salaries  and  Exenses  of  General  Officers. 

Charge  to  this  account  the  salaries,  traveling  expenses  and  ex- 
penditures incident  to  the  Chairman  of  the  Board,  President,  Vice 
President,  Secretary,  Treasurer,  Assistant  Treasurer,  General  Man- 
ager, Assistant  General  Manager,  Comptroller,  Auditor,  Chief  En- 
gineer, General  Superintendent,  Purchasing  Agent  and  all  other 
officers  whose  jurisdiction  extends  to  the  entire  system  and  whose 
services  cannot  be  satisfactorily  charged  to  the  several  depart- 
ments. 

[70  ] 


No.  101.     Salaries  and  Expenses  of  General  Office  Clerks. 

Charge  to  this  account  the  salaries  and  expenses  of  all  em- 
ployes in  the  general  office  whose  services  cannot  be  satisfactorily 
charged  to  the  several  departments. 

No.  102     Printing,  Stationery  and  Office  Supplies — General. 

Charge  to  this  account  the  cost  of  all  printing,  stationery  and 
office  supplies  used  in  the  general  office  not  properly  chargeable 
to  other  accounts. 

No.  103.     General  Office  Expense. 

Charge  to  this  account  all  sundry  expenses  incurred  in  the 
general  office. 

Principal  Items. 

Expenses  of  trustees'  and  stockholders'  meetings,  includ- 
ing advertising  same ;  expense  of  transfer  department  or 
transfer  agents ;  exchange  on  remittances ;  bond  and 
stock  expense;  postage  (except  postage  charged  to  com- 
mercial expense)  ;  contributions ;  rental  of  post  office  and 
safe  deposit  boxes ;  telephone  rentals  and  expenses  inci- 
dent to  general  office  telephone  service ;  telegrams ; 
wages  and  supplies  of  janitors,  elevator  men  and  watch- 
men employed  in  general  and  branch  offices. 

No.  104.     Miscellaneous  General  Expense. 

Charge  to  this  account  any  expense  general  to  the  business 
and  not  chargeable  specifically  to  other  general  office  accounts. 


No.  105.     Law  Expense — General. 


Charge  to  this  account  all  law  expenses  except  those  incurred 
in  the  defense  and  settlement  of  damage  claims.  This  includes 
salaries  and  expenses  of  counsel  and  attorneys,  their  clerks  and 
attendants ;  rentals  and  expenses  of  their  offices ;  printing  briefs, 
legal  forms,  testimony  reports,  etc. ;  fees  and  retainers  for  serv- 
ices of  attorneys  not  regular  employes ;  court  costs  and  payment 
of  special  notarial  and  witness  fees  not  provided  for  elsewhere ; 
expenses  in  connection  with  taking  depositions;  legal  advertising 
and  all  law  and  court  expenses  not  elsewhere  provided  for. 

[71  ] 


No.  106.     Injuries  and  Damages. 

Charge  to  this  account  all  expenses  incurred  on  account  of 
persons  killed  or  injured  and  property  damaged  in  connection 
with  the  operation  of  the  company. 

Principal  Items. 

Salaries  and  expenses  of  Claim  Agent,  investigators, 
adjusters  and  others  engaged  in  the  investigation  of  acci- 
dents and  the  adjustment  of  claims ;  salaries,  fees  and 
expenses  of  attorneys  and  their  clerks  and  attendants 
engaged  in  investigation,  adjustment  or  defense  of  claims 
for  death  or  injuries  of  persons,  or  damage  to  property, 
including  court  costs,  witness  fees  and  all  legal  expense, 
including  advertising  incident  to  claims ;  salaries,  fees 
and  expenses  of  surgeons,  hospital  service,  medical  and 
surgical  supplies,  expenses  of  coroners  and  undertakers ; 
all  amounts  paid  in  settlement  of  claims  for  death  or  in- 
juries of  persons,  or  damage  to  property. 

No.  107.     Insurance. 

Charge  to  this  account  all  premiums  paid  for  fire,  boiler, 
casualty,  industrial,  fidelity,  automobile  and  other  insurance. 

No.  108.     General  Office  Rent. 

Charge  to  this  account  the  rental  p^id  for  general  and  branch 
offices. 

No.  109.     Store    Expenses. 

Charge  to  this  account  the  proportion  of  salaries  and  ex- 
penses, including  stationery,  of  storekeepers  and  their  assistants 
and  clerks  not  chargeable  specifically  to  Capital  or  other  expense 
accounts 

Charge  also  to  this  account  rentals  of  storeroom  buildings, 
repairing  and  renewing  storeroom  buildings,  fixtures  and  equip- 
ment, and  maintaining  grounds. 

No.  110.    Maintenance  of  General  Office  Buildings,  Fixtures, 
Equipment  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
general  and  branch  office  buildings,  fixtures  and  equipment  and 
maintaining  grounds. 

[72  ] 


Principal  Items. 

Furniture,  fixtures  and  other  property  in  and  about  the 
general  office  buildings  not  specifically  provided  for  else- 
where; plumbing,  including  water,  sewerage  and  drain- 
age; apparatus  for  lighting,  heating  and  ventilating; 
fire  protection  system;  grounds,  streets  and  sidewalks; 
elevators,  including  control  and  operating  apparatus; 
office  apparatus,  appliances,  etc. 


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CLASS  A. 
Salaries  and  Expenses  of 

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Injuries  and  Damages. 
Insurance. 

General  Office  Rent. 
Store  Expenses. 
Maintenance  of  General 
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[91] 


Deductions  from  Gross  Income 


Deductions  from  Gross  Income 


Interest  on  Funded  Debt. 

Charge  to  this  account  monthly  all  interest  accrued  on  the 
outstanding  funded  indebtedness,  making  a  corresponding  credit 
to  the  account  "Accrued  Interest  on  Funded  Debt." 

Interest  on  Real  Estate  Mortgages. 

Charge  to  this  account  monthly  all  interest  accrued  on  out- 
standing obligations  secured  by  real  estate  mortgages,  making  a 
corresponding  credit  to  the  account  "Accrued  Interest  on  Funded 
Debt."  (Mortgage  obligations  with  respect  to  this  account  being 
considered  as  funded  if  they  do  not  mature  until  more  than  one 
year  after  the  date  of  issue.) 

Miscellaneous  Interest. 

Charge  to  this  account  monthly  all  interest  accrued  on  un- 
funded or  floating  obligations.  Credit  such  monthly  charges  to 
"Accrued  Miscellaneous  Interest."  Charge  also  to  this  account 
all  interest  upon  consumers'  deposits  when  paid,  which  may  be 
carried  in  a  sub  account  if  desired. 

Bond  Sinking  Fund  Charge. 

Charge  to  this  account  monthly  all  accruals  required  to  be 
made  on  account  of  sinking  funds  in  accordance  with  the  provi- 
sions of  mortgage  deeds  or  deeds  of  trust,  making  a  correspond- 
ing credit  to  the  account  "Accrued  Bond  Sinking  Fund."  All 
accruals  to  reserve  or  other  funds,  created  voluntarily  by  the  util- 
ity and  not  in  pursuance  with  the  provisions  of  any  mortgage  or 
other  contract,  shall  not  be  included  in  this  account. 

Taxes. 

Charge  to  this  account  monthly  all  accruals  for  taxes.  Where 
the  utility  is  also  engaged  in  transactions  outside  the  scope  of  its 
duties  as  a  public  utility,  this  account  shall  be  subdivided  into  the 
following  sub-accounts,  to  be  maintained  separately : 

[95  ] 


a.  Taxes  chargeable  against  the  utility. 

b.  Taxes  chargeable  to  non-operating  transactions. 

To  each  such  tax  account  there  shall  be  charged  monthly  the 
amount  of  taxes  accrued  during  the  month  and  such  amount 
shall  be  credited  to  the  account  "Accrued  Taxes"  (or  "Prepaid 
Taxes,"  if  such  taxes  are  prepaid),  or  the  appropriate  subdivi- 
sions of  such  accounts.  The  amount  of  taxes  accrued  during  any 
month  shall  be  based  upon  estimates  made  from  the  best  data 
available  until  the  amount  of  the  taxes  levied  for  the  period  is  def- 
initely ascertained,  at  which  time  proper  adjustments  should  be 
made. 


Balance  Sheet  Accounts 


Balance  Sheet  Accounts 


ASSETS. 


Property  and  Plant. 


Fixed  Capital  as  of  December  31,  1912. 

Construction  and  Equipment  subsequent  to  December  3 1,19 12. 

Investments. 

Current  Assets. 

Cash. 

Materials  and  Supplies. 

Notes  Receivable. 

Interest  and  Dividends  Receivable. 

Accounts  Receivable. 

Miscellaneous  Current  Assets. 

Prepaid  Accounts. 

Prepaid  Insurance. 

Prepaid  Taxes. 

Prepaid  Interest. 

Prepaid  Rents. 

Miscellaneous  Prepaid  Accounts. 

Suspended  Accounts — Debit. 

Bond  Sinking  Fund  Cash  and  Investments. 

Treasury  Securities. 

Deficit. 

LIABILITIES. 
Capital  Liabilities. 

Capital  Stock. 
Funded  Debt. 

[99] 


Mortgage  Liabilities. 

Real  Estate  Mortgages. 
A 1  iscellaneous  Mortgages. 

Current  Liabilities. 

Notes  Payable. 

Accounts  Payable. 

Deposits. 

Matured  Interest  on  Funded  Debt. 

Matured  Miscellaneous  Interest. 

Miscellaneous  Current  Liabilities. 

Accrued  Accounts. 

Accrued  Interest  on  Funded  Debt. 

Accrued  Miscellaneous  Interest. 

Accrued  Taxes. 

Accrued  Bond  Sinking  Fund. 

.Accrued  Insurance. 

Accrued  Miscellaneous  Liabilities. 

Suspended  Accounts — Credit. 

Reserves. 

Bond  Sinking  Fund. 
Replacement  Reserve. 
Surplus. 


r  i  o  o 


Balance  Sheets  Accounts 


ASSETS. 


Property  and  Plant. 

Fixed  Capital  as  of  December  31,  1912. 

Charge  to  this  account  all  property  and  plant  owned  by  the 
utility  and  devoted  to  its  operations,  as  shown  by  the  utility's  rec- 
ords as  of  December  31,  1912.  When  any  property  or  plant  in- 
cluded in  such  account  is  retired  from  service,  this  account  should 
be  credited  with  the  actual  cost  of  same,  or,  if  such  is  not  available, 
with  the  estimated  original  cost.  Utilities  may  keep  such  detail  as 
they  desire  of  the  account  "Fixed  Capital — December  31,  1912," 
on  their  books  of  account. 


Construction  and  Equipment  Subsequent  to  December 
31,  1912. 

Charge  to  this  account  all  expenditures  incurred  subsequent 
to  December  31,  1912,  for  construction  and  equipment.  See  de- 
tailed accounts  under  classification  of  construction  and  equipment 
accounts  for  descriptions. 

Investments. 

Charge  to  this  account  all  property  held  as  an  investment. 
By  investments  as  here  used  is  meant  the  cost  of  the  utility's  title 
to  or  interest  in  all  properties  acquired  not  for  use  in  present 
operations,  together  with  the  cost  of  stock  and  bonds  issued  by 
other  corporations  and  acquired  by  the  utility. 

Current  Assets. 
Cash. 

Charge  to  this  account  all  money  coming  into  the  possession 
of  the  utility  and  in  which  the  utility  has  a  beneficial  interest. 
Charge  also  to  this  account  all  bank  credits,  checks  and  drafts 
receivable,  subject  to  satisfaction  or  transfer  upon  demand, 

C 101  ] 


whether',  payable  to  bearer  or  to  order.     All  cash  disbursements 
should  be  credited  to  this  account. 

Materials  and  Supplies. 

Charge  to  this  account  the  cost  of  all  materials  and  supplies 
and  appliances  at  the  cost  f.  o.  b.  point  of  delivery  to  the  place  of 
storage.  This  includes  the  invoice  cost  of  the  material  and  sup- 
plies, freight,  switching,  demurrage,  cartage,  etc.  Utilities  may 
open  sub-accounts  for  different  classes  of  materials  and  supplies. 

Notes  Receivable. 

Charge  to  this  account  the  face  value  of  all  notes  received 
by  the  utility  which  have  been  taken  in  settlement  of  outstanding 
accounts. 

Interest  and  Dividends  Receivable. 

Charge  to  this  account  all  interest  as  it  accrues  upon  interest- 
bearing  securities.  Charge  also  to  this  account  all  interest  as  it 
accrues  upon  matured  accounts  and  commercial  paper  of  solvent 
concerns.  Utilities  may  at  their  option  charge  to  this  account  all 
accrued  dividends  on  stock  held  in  other  corporations. 

Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  utility  on 
open  accounts.  Negotiable  instruments  will  not  be  charged  to 
this  account. 

Miscellaneous  Current  Assets. 

Charge  to  this  account  the  cost  of  all  current  assets  of  the 
utility  not  included  under  any  of  the  preceding  current  assets 
accounts.  Property  readily  convertible  into  money  and  which  is 
being  held  with  the  intent  of  being  so  converted  into  money  will 
be  considered  as  a  current  asset  and  charged  to  this  account  when 
it  cannot  be  charged  to  one  of  the  preceding  accounts. 

Prepaid  Accounts. 
Prepaid  Insurance. 

Charge  to  this  account  all  premiums  on  insurance  policies 
when  paid  in  advance  of  their  accrual,  regardless  of  whether  the 
amounts  so  prepaid  are  paid  in  cash  or  by  an  issue  of  notes  or 

[102] 


other  negotiable  paper.  As  premiums  thus  prepaid  accrue,  credit 
to  this  account  at  monthly  intervals  the  amount  applicable  to  the 
month  and  charge  same  to  the  appropriate  "Insurance"  account. 

Prepaid  Taxes. 

Charge  to  this  account  all  taxes  when  paid  in  advance  of  their 
accrual,  regardless  of  whether  the  amounts  so  prepaid  are  paid 
in  cash  or  by  an  issue  of  notes  or  other  negotiable  paper.  As 
taxes  thus  prepaid  accrue,  credit  to  this  account  at  monthly  in- 
tervals the  amount  applicable  to  the  month  and  charge  same  to  the 
appropriate  "Taxes"  account. 

Prepaid  Interest. 

Charge  to  this  account  all  interest  when  paid  in  advance  of  its 
accrual,  on  any  obligations  of  the  utility.  As  the  interest  thus 
prepaid  accrues,  credit  to  this  account  at  monthly  intervals  the 
amount  applicable  to  the  month  and  charge  same  to  the  appro- 
priate "Interest"  account. 

Prepaid  Rents. 

Charge  to  this  account  all  rents  paid  in  advance  of  their 
accrual.  As  the  rent  thus  prepaid  accrues,  credit  to  this  account 
at  monthly  intervals  the  amount  applicable  to  the  month  and 
charge  same  to  the  appropriate  account. 

Miscellaneous  Prepaid  Accounts. 

Charge  to  this  account  all  prepaid  items  of  the  utility  not 
included  in  the  preceding  prepaid  accounts.  As  the  amounts  thus 
prepaid  accrue,  credit  to  this  account  at  monthly  intervals  the 
amount  applicable  to  the  month  and  charge  same  to  the  appro- 
priate account. 

Suspended  Accounts — Debit. 

Charge  to  this  account  all  items  which  cannot  be  appropri- 
ately distributed  at  time  of  payment. 

Bond  Sinking  Fund  Cash  and  Investments. 

Charge  to  this  account  cash  payments  made  to  trustees  in 
pursuance  of  the  provisions  of  mortgage  deeds  and  deeds  of  trust. 
Sub-accounts  should  be  kept  showing  investments  made  by  the 

[103] 


trustee  and  for  the  cash  uninvested.  Charge  also  to  this  ac- 
count all  income  derived  from  investments  made  by  the  trustee, 
making  a  corresponding  credit  to  the  account  "Bond  Sinking 
Fund." 

Treasury  Securities. 

Charge  to  this  account  the  par  value  of  all  stocks  and  bonds 
which  have  been  authorized  and  issued,  or  assumed  by  the  utility 
but  which  have  not  been  sold.  When  such  securities  are  sold  their 
par  value  will  be  credited  to  this  account. 

Note — This  account  may  be  subdivided  to  show  different 
classes  of  stock  and  different  classes  of  bonds. 


LIABILITIES. 
Capital  Liabilities. 
Capital  Stock. 

Credit  to  this  account  the  par  value  of  all  capital  stock  issued. 
Sub-accounts  shall  be  kept  showing  the  amount  of  each  class  of 
stock  issued. 

Funded  Debt. 

Credit  to  this  account  the  par  value  of  all  bonds  and  other 
funded  indebtedness  issued.  Sub-accounts  shall  be  kept  showing 
the  amount  of  each  class  of  bonds  and  funded  debt. 

Mortgage  Liabilities. 

Real  "..  state  Mortgages. 

Credit  to  this  account  when  issued,  the  total  receipts  from  the 
sale  of  evidences  of  indebtedness  secured  by  real  estate  mortgages. 
A  separate  sub-account  shall  be  opened  for  each  mortgage. 

Miscellaneous  Mortgages. 

Credit  to  this  account  all  mortgage  indebtedness  other  than 
real  estate  mortgages,  mortgage  deeds,  or  deeds  rf  trust. 

[104] 


Current  Liabilities. 
Notes  Payable. 

Credit  to  this  account  when  issued  or  assumed,  the  face  value 
of  all  notes  payable  which  mature  on  demand,  or  not  later  than 
one  year  after  date  of  issuance. 

Accounts  Payable. 

Credit  to  this  account  when  incurred,  all  liabilities  of  the 
utility  upon  open  accounts  not  included  in  any  of  the  other  current 
liability  accounts. 

Deposits. 

Credit  to  this  account  all  cash  deposited  with  the  utility  by 
consumers  as  security  for  the  payment  of  bills.  Deposits  refunded 
shall  be  charged  to  this  account  and  credited  to  "Cash."  De- 
posits applicable  to  uncollectible  bills  shall,  at  the  close  of  the 
fiscal  year  or  earlier,  at  the  option  of  the  accounting  utility,  be 
credited  to  the  account  of  the  consumer  involved  and  charged  to 
this  account.  Deposits  made  by  employes  or  others  shall  also  be 
credited  to  this  account. 

Matured  Interest  on  Funded  Debt. 

Credit  to  this  account  and  charge  to  the  account  "Accrued 
Interest  on  Funded  Debt"  all  interest  owing  by  the  utility  upon  the 
amount  of  its  funded  indebtedness  which  has  matured  but  remains 
unpaid,  whether  the  cause  of  failure  is  on  the  part  of  the  coupon 
holder  to  present  coupons  for  payment  or  for  other  reasons. 

Matured  Miscellaneous  Interest. 

Credit  to  this  account  and  charge  to  the  account  "Accrued 
Miscellaneous  Interest"  all  interest  owing  by  the  utility  upon  the 
amount  of  its  notes  and  bills  payable  which  have  matured  but 
remain  unpaid,  whether  the  cause  of  failure  is  on  the  part  of  the 
holder  of  the  paper  to  present  it  for  payment  or  for  other  reasons. 

Miscellaneous  Current  Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions for  which  the  utility  is  liable  and  which  are  not  elsewhere 
orovided  for. 

[  105  ] 


Accrued  Accounts. 

Accrued  Interest  on  Funded  Debt. 

Credit  to  this  account  at  the  close  of  each  month  all  interest 
accrued  during  the  month  upon  the  funded  indebtedness  of  the 
utility.  When  such  interest  matures  it  shall  be  charged  to  this 
account  and  credited  to  the  account  "Matured  Interest  on  Funded 
Debt."  When  paid,  the  interest  shall  be  charged  to  the  account 
"Matured  Interest  on  Funded  Debt"  and  credited  to  "Cash"  or 
other  appropriate  account. 

When  the  total  amount  of  interest  accrued  is  paid  at  or  before 
the  date  of  maturity,  this  account  shall  be  charged  direct  and 
the  credit  made  to  "Cash"  instead  of  to  the  account  "Matured  In- 
terest on  Funded  Debt." 

Accrued  Miscellaneous  Interest. 

Credit  to  this  account  at  the  close  of  each  month  all  interest 
accrued  during  the  month  upon  all  notes  and  bills  payable.  When 
such  interest  matures  it  shall  be  charged  to  this  account  and  cred- 
ited to  the  account  "Matured  Miscellaneous  Interest."  When  the 
interest  is  paid,  it  shall  be  charged  to  the  account  "Matured  Mis- 
cellaneous Interest"  and  credited  to  "Cash"  or  other  appropriate 
account. 

When  the  total  amount  of  interest  accrued  is  paid  at  or  before 
date  of  maturity,  this  account  shall  be  charged  direct  and  the 
credit  made  to  "Cash"  instead  of  to  the  account  "Matured  Miscel- 
laneous Interest." 

Accrued  Taxes. 

Credit  to  this  account  at  the  close  of  each  month  all  taxes  ac- 
crued during  the  month  and  make  corresponding  charges  to  the 
"Taxes"  account.  Credits  to  the  account  "Accrued  Taxes"  will  be 
based  upon  estimates  from  the  best  data  available  until  the  amount 
of  the  taxes  levied  for  the  period  is  definitely  ascertained,  at  which 
time  proper  adjustment  should  be  made.  When  any  taxes  which 
have  been  accrued  are  paid,  they  shall  be  charged  to  this  account. 

Accrued  Bond  Sinking  Fund. 

Credit  to  this  account  each  month  the  monthly  proportion  of 
the  total  amount  of  the  annual  bond  sinking  fund  payment  which 

[106  ] 


is  required  by  mortgage  deeds  or  deeds  of  trust,  making  a  corre- 
sponding charge  to  the  account  "Bond  Sinking  Fund  Charge." 
During  the  same  month  in  which  the  payment  is  made  to  the 
trustee,  this  account  will  be  closed  into  the  account  "Bond  Sink- 
ing Fund." 

Accrued  Insurance. 

Where  it  is  the  practice  of  utilities  to  carry  their  own  insur- 
ance either  in  whole  or  in  part,  credit  to  this  account  at  the  close 
of  each  month  the  insurance  accrued  during  the  period  in  question 
and  make  corresponding  charges  to  the  appropriate  "Insurance" 
account. 

Accrued  Miscellaneous  Liabilities. 

Credit  to  this  account  at  the  end  of  each  month  all  miscellane- 
ous liabilities  as  they  accrue,  which  are  not  provided  for  in  any  of 
the  preceding  accrued  liability  accounts,  making  a  corresponding 
charge  to  operating  expenses  or  other  account. 

Suspended  Accounts — Credit. 

Credit  to  this  account  all  miscellaneous  liabilities  of  the 
utility  which  cannot  be  appropriately  distributed  at  the  time  such 
credit  is  made. 

Reserves. 

Bond  Sinking  Fund. 

During  the  same  month  in  which  the  annual  sinking  fund 
payment  is  made  to  the  trustee  in  pursuance  with  the  requirements 
of  mortgage  deeds  or  deeds  of  trust,  the  amount  of  such  payment 
should  be  credited  to  this  account,  making  a  corresponding  charge 
to  the  account  "Accrued  Bond  Sinking  Fund."  Credit  also  to 
this  account  the  amount  of  all  income  derived  from  investments 
made  by  the  trustee,  making  a  corresponding  charge  to  the  ac- 
count "Bond  Sinking  Fund,  Cash  and  Investments." 

Replacement  Reserve. 

Before  the  close  of  any  fiscal  year,  utilities  shall  credit  to 
this  account  an  amount  which,  in  the  judgment  of  their  executive 
officials,  will  represent  the  amount  to  be  annually  set  aside  to 
cover  the  cost  of  future  replacements  of  a  large  or  extraordinary 

[107] 


character,  made  necessary  on  account  of  gradual  deterioration  and 
obsolescence,  this  amount  being  transferred  from  the  Surplus  Ac- 
count. To  this  account  should  be  charged  the  actual  cost,  or  if 
such  is  not  available,  the  estimated  original  cost  of  large  units 
(less  salvage  value)  replaced  or  abandoned  on  account  of  de- 
terioration or  obsolescence.  The  replacement  of  long  sections  of 
transmission  and  distribution  mains,  and  large  units  of  equipment 
should  be  charged  against  this  reserve. 


[108] 


